Accounts are a list of transaction records - think of them like entries in your checkbook or savings account records. Account records can be detailed, summarized, reported on and filtered. Every account is associated with one account type, and there can be an unlimited number of accounts.
When to use
You can use accounts to track donations of money or in-kind items (caps knitted, books given), outcomes like patients visited or meals delivered, or transactional information like gift shop credits and vacation days.