An Account, (in bookkeeping), refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages to which debit and credit entries are chronologically posted to record changes in value. These postings will eventually show in a book of final entry or ledger. Examples of common financial accounts are cash, accounts receivable, mortgages, loans, PP&E, common stock, sales, services provided, wages, and payroll overhead.
A Chart of accounts provides a listing of all financial accounts.