Accounts

/ˈæk.aʊnts/

Definitions

  1. (n.) Records or statements of financial transactions for an individual or entity.
    The company provided the accounts for the last fiscal year.
  2. (n.) Detailed explanations or reports of actions, events, or conduct, often in legal contexts.
    The defendant gave accounts of his whereabouts on the night of the incident.

Commentary

In legal drafting, 'accounts' is commonly used to refer both to financial statements and to formal narratives explaining conduct or transactions.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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