1. A recorded list of financial transactions, or of events (such as movements of stock) expressed in monetary terms, over a period of time. Usually, an account records only transactions or events of a particular kind, such as transactions between an accounting entity and one other person, or transactions of an accounting entity relating to a particular class of its assets, and the account is given a title referring to the class of transactions recorded. 2. Plural form (accounts). Financial statements – in particular, the annual report and accounts of an accounting entity. 3. Plural form (accounts). Another term for ‘accounting records’. 4. A regular customer of a business enterprise; a business relationship between an enterprise and one of its regular customers, e.g. a bank account. 5. Another term for ‘charge account’. 6. Another term for ‘statement’. 7. On the Stock Exchange, another term for ‘dealing period’.


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