We use accounts in business for many reasons. It helps sort out transations. For example if a sales transcation occurs where you sell services for 400 dollars, bank would gain 400 dollars while revenue would earn 400 which helps a lot since you can see clearly if you're gaining revenue. Having accounts in business also helps sort out if you're losing money as well or if you're in debt a lot with tons of credit being listed in accounts payable or bank loans.