Unfortunately, no. Unit of account is a linguistic level of involved interaction whereby the guttural, intuitive, and feeling levels of people that deeply grasp and relate to money as a medium of exchange relative to the items and services they can buy with it, are matched to systems (like Excel) and administrative levels of tracking money, which is basically a clinical level of interactive intimacy.

The order you're suggesting is akin to studying the grammar of a foreign language before learning how to use the language. Fluency comes before studying grammar, just as medium of exchange comes before unit of account. Fluency with money (medium of exchange) must take place before people can apply it as a grammar of money (unit of account).