This is exactly what money of account is: bookkeeping entries in a ledger.
The depositing of one's money into a bank transitions it from money of exchange (FRNs) to money of account (checkbook, ledger, or account entries).
Gold coin, silver coin, and copper coins are lawful moneyOriginally Posted by Carl
Gold coin, silver coin, copper coins, US Treasury Notes, and US Treasury Bills are lawful tender.
An FRN is a note. It is based on dollars. A dollar is a specified weight and grain of silver and per the Coinage Act of 1792.