I am asked to to look at 2 companyies item #7 on a form 10-k What accounts does each company have that you think are distinctive to each company?

I am asked to to look at 2 companyies item #7 on a form 10-k

What accounts does each company have that you think are distinctive to each company? and

What do you think are the most important balance sheet or income statement accounts that are common to the industry of the two selected companies?

What do they mean by accounts?