internetowe konto bankowe kontabankoweonline.pl A banking accounts, also known as a free accounts ledger, can be just a record of financial transactions created through an individual or institution, usually a financial institution, in between someone and a financial institution. Bank accounts are not exactly the same as checking account. A checking account is a free account where funds will be withdrawn from as a consequence of an arrangement by an individual consumer. About the flip side, a bank account does not require a paper check to be opened or financed; hence it is known as an email account.