The Accounts section of the program consists of two notional accounts (hypothetical accounts which model the behaviour of a collection of real life accounts and investment entities) .

1. The Primary Account (lower chart) is intended to represent that part of your income which meets the cost of normal expenditure. In real life this might be described as Cash or a Checking Account (see Account Titles). For each year depicted in the charts, the account balance is:
   • increased - by adding the Net Salary figure (as affected by Inflation - when included).
   • increased - by adding the Interest earned by the previous years balance.
   • decreased - by subtracting the current figure for Expenditure (as affected by Inflation - when included).
   • decreased - by subtracting the Interest paid on the previous year's deficit, or overdraft.
   • decreased - by subtracting the Tax owing on this year's earned Interest.
   • decreased - by adjusting for Inflation (if any) - if Today's Values has been selected.



2. The Secondary Account (upper chart) represents the total value of all investments or savings, which could, if necessary, be translated into liquid assets and transferred into the Primary Account to help pay for current expenditure. (When you link the two accounts you take advantage of this fact, by allowing assets in the Secondary Account to be made available to top up the Primary Account). These assets could be stocks, mutual funds, unit trusts, property, etc - in fact any financial entities which you could dispose of, if necessary.
   
   Each year, apart from the first, the balance of the Secondary Account is:
   • increased - by adding the Interest earned on the previous year's balance
   • increased - by adding any 'overflow' from the Primary Account - if the two accounts are linked.
   • decreased - by subtracting the Tax owing on this year's earned Interest.
   • decreased - by subtracting any 'topup' required by the Primary Account - if the two accounts are linked.
   • decreased - by adjusting for Inflation (if any) - if Today's Values has been selected.