Account

Account basically meant by recording the daily transaction Its the latest technique in business   book keeping which include recording. Aranging Analysing and sumarising the daily business transactions for making final account of the business in the closing of the financial year.
record or statement of financial expenditure and receipts relating to a particular period or purpose.
Account and accountancy basicly both are diffrent terms
Where account means the book of daily records and accountancy is technique of recording the transactions.