An account is a financial statement of indebtedness from one person to another. It documents transactions and is integral to recording and maintaining financial records.
A client is a person, company, or organization that uses the professional services of another. In the advertising context, a client is the manufacturer, owner, or provider of a product or service who desires to advertise that product or service utilizing the help of a qualified specialist; also called an 'account.' The client is the customer for whom the advertising agency works.
