An account is a collection of logically related files. Each account has a master dictionary (MD), where the vocabulary for the account resides. This includes items such as commands, Procs, menus, macros, connectives, modifiers, file-defining items (D-pointers) and synonym-defining items (Q-pointers).
For example, the dm account contains files used for routine system administration. dm is typically used only by system administrators and not data-entry operators.