A record or list of transactions and balances for one person, couple, or company. This record includes nearly all financial transactions such as purchases and cash flow. An account statement also tells whether a balance is positive or negative.

A summary of assets, liabilities, and net worth of an individual or business entity.

A list of debits and credits in a ledger as recorded in a financial document.

A general ledger item that lists the assets, liabilities, and expenses of an organization. Each account also shows the amount credited or debited to or from that account. The accounts are used to compile balance sheets.

The definition of accounts in accounting is that it is the portion of a financial statement that shows cash flow or transactions.