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2) In a database, a record (sometimes called a row) is a group of fields within a table that are relevant to a specific entity. For example, in a table called customer contact information, a row would likely contain fields such as: ID number, name, street address, city, telephone number and so on.
Account Definition. An Account is a separate record for each type of asset, liability, equity, revenue, and expense used to show the beginning balance and to record the increases and decreases for a period and the resulting ending balance at the end of a period.