Identity & access
A record in a system that lets a particular person or program log in, and holds the permissions it has been given.
Formal
An entry in an operating system or application that links one identity to its credentials, settings and permissions. One person may have several accounts, and some accounts belong to programs rather than people.
In plain English
Like a membership card at a gym - the card is not you, but it is how the gym knows you, what you have paid for and which classes you may join.
In practice
Before the yearly audit, the IT manager at a small Danish company compares the list of active user accounts with HR's staff list and finds six accounts still open for people who left last year.
Why it matters
Every action is recorded against an account, so accounts are the basis for both access and accountability; shared or forgotten accounts break both and give attackers an unnoticed way in.