Difference between Account Writing and Report Writing

1.  An account may or may not have any subject line at all. To begin with a date written on the top would do as well.
2. Accounts must direct the reader in the right order as what and how things had exactly happened. Unlike other reports the first paragraph must necessarily answer the questions of ‘What’, ’Where’ and ‘When’ followed by the explanation about the incident. The arrangement of paragraphs may vary. Indeed, accounts must surely have answers to these questions, even if written in a non-chronological manner as that of a report. The candidate, if he/she, desires can choose the same format of a report (see my post about the format of report writing), however, he/she is not restricted to follow the same chronological pattern.
3. NOTE: The candidate should not jumble the sequence of the event, they should be presented in the right order. The candidate cannot move to and fro between incidents as he/she desires. (Remember do not confuse account writing with descriptive narratives wherein this is permitted)
4. What is an ‘account’ then? ‘If the candidate comes across the word ‘account’ in a continuous writing title (section 2-paper 1) then he/she would think of it as a story or narrative. However, in directed writing the word ‘account’ is much closer to a report, a much more factual, informative piece of writing. It must be a report-type account.’
5. The tone of an account totally depends on to whom the account is written. If the question clearly states that the account should be written to a headmaster or an inspector/a police personnel, then it is pretty obvious that the tone should be formal, polite and respectful. On the other hand if the question does not mention the recipient at all then the examiner expects the candidate to self-assume his /her recipient and write abiding by the rules of using a suitable register for the recipient (formal or informal).
6. An account can have personal feelings. The candidate may, therefore, choose emotive language and sensational words and phrases as far as those assist in providing relevant information to the recipient. (Remember! Here the purpose is to inform not to entertain) Thus, baseless emotions and excessive exaggeration would not help the candidate in getting marks.
7. There isn’t much of a discrepancy between a report and an account. Only that in an account the ‘I’ pronoun isn’t restricted to a greater degree.
8. Accounts also require a detailed analysis of the event witnessed through the eye of the spectator (you/candidate) restricting within the boundaries of providing factual details.
9. The candidate is free to give his opinion about the event. He may provide suggestions to certain matters even if he/she isn’t asked to.
10. The sentences can be varied in style and structure conforming to the details and information being provided.
11. Unlike other reports an account can be written in an active voice.
12. Account Writing is also made easier as the candidate is guided about what to include in his/her answer, in the form of bullet points (rubrics) which are to be used as the basis for planning and structuring the answer. These rubrics also assist the candidate in assuring that he/her hasn’t left out anything essential and that the answer is well organized and developed, thus, the material to be added in an account should not be problem for the student.
13. Check out my post for the example of Account Writing.
14. Good luck
15. Do not exceed the word count i.e 200-300 words.
16. Avoid contractions and use past tense to write the account. (as the event has already occurred)

Source: The Cambridge English Revision Guide, First English Language, CIE discussion forum