n

1. A detailed record of a financial transaction, indicating the debits and credits between the parties to a contract or a fiduciary relationship.
2. The debt remaining to be paid, or the credit to be refunded, as indicated in such a record.
3. A detailed record of the financial transactions, business dealings, and other relations for which records must be kept.
4. In the Uniform Commercial Code, a right to payment for goods whose sale or lease, or for services whose performance, are not evidenced by a negotiable instrument or chattel paper.
5. A business relationship involving the management of money or the availability and use of credit.
6. In the common law, a legal action to require a person to account for money or property. See also accounting.
7. A statement by which someone explains, or attempts to explain, an event.
8. In business, a particular client or customer. See also joint account.