Account

Account may refer to:

Account (accountancy)

An account (in bookkeeping) refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger. Examples of common financial accounts are cash, accounts receivable, mortgages, loans, PP&E, common stock, sales, services, wages, and payroll.

A chart of accounts provides a listing of all financial accounts used by particular business, organization, or government agency.

The system of recording, verifying, and reporting such information is called accounting. Practitioners of accounting are called accountants.

Classification of Accounts

Based on nature

An account may be classified as real, personal or as a nominal account

Example: A sales account is opened for recording the sales of goods or services and at the end of the financial period the total sales are transferred to the revenue statement account (Profit and Loss Account or Income and Expenditure Account).

User (computing)

A user is a person who uses a computer or network service. Users generally use a system or a software product without the technical expertise required to fully understand it.Power users use advanced features of programs, though they are not necessarily capable of computer programming and system administration.

A user often has a user account and is identified to the system by a username (or user name). Other terms for username include login name, screen name (or screenname), nickname (or nick) and handle, which is derived from the identical Citizen's Band radio term.

Some software products provide services to other systems and have no direct end users.

End user

End users are the ultimate human users (also referred to as operators) of a software product. The term is used to abstract and distinguish those who only use the software from the developers of the system, who enhance the software for end users. This abstraction is primarily useful in designing the user interface, and refers to a relevant subset of characteristics that most expected users would have in common.