Accounting: Account
> **Language tip:** Accounts are also referred to as **chart of accounts**, **nominal accounts**, and **general ledger**. ## Overview Accounts are the categories a business uses to record accounting transactions. From the Accounts endpoints, you can retrieve a list of all accounts for a specified company. The categories for an account include: * Asset * Expense * Income * Liability * Equity. The same account may have a different category based on the integration it is used in. For example, a current account (known as checking in the US) should be categorized as `Asset.Current` for Xero, and `Asset.Bank.Checking` for QuickBooks Online. At the same time, each integration may have its own requirements to the categories. For example, a Paypal account in Xero is of the `Asset.Bank` category and therefore requires additional properties to be provided. To determine the list of allowed categories for a specific integration, you can: - Follow our [Create, update, delete data](https://docs.codat.io/using-the-api/push) guide and use the [Get create account model](https://docs.codat.io/lending-api#/operations/get-create-chartOfAccounts-model). - Refer to the integration's own documentation. > **Accounts with no category** > > If an account is pulled from the chart of accounts and its nominal code does not lie within the category layout for the company's accounts, then the **type** is `Unknown`. The **fullyQualifiedCategory** and **fullyQualifiedName** fields return `null`. > > This approach gives a true representation of the company's accounts whilst preventing distorting financials such as a company's profit and loss and balance sheet reports.