account(s)

account(s) A statement about activities over some period. Accountability is the obligation to produce such a statement: the directors of companies are accountable to their shareholders, and in the UK ministers are accountable to Parliament for the activities of their departments. Accounts take various forms:

1. A statement of the relations between two parties: a bank account records the deposits, borrowing, and withdrawals of a customer. Firms keep accounts of the goods and services provided to customers: goods provided on account are supplied on credit, and an account rendered is a demand for payment for goods and services supplied.

2. A systematic summary in money terms of the ...

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