# Account

A node in the chart of accounts that postings reference, itself carrying dimension defaults; the chart of accounts is data, not schema.

- Source: [Ledgerbook glossary](/glossary/)
- Related: [Accounting data layer](/glossary/accounting-data-layer/), [Ledger of record](/glossary/ledger-of-record/), [Bitemporal ledger](/glossary/bitemporal-ledger/)