Update vocabulary.md

Accounts and Account Schema

docs/basic-functional/vocabulary.md

@@ -80,5 +80,7 @@ Products are similar to Charges in that they help the system map transactions to
 Many windows give you a choice between using a Product or a Charge (Sales Order => Order Line subtab for example). If you do not know whether to use a Product or a Charge, start by using a Charge. It is more simple. Use Products when you have a requirement that cannot be solved by a Charge.
 
 ## Accounting Schema {#accounting-schema}
+The Accounting Schema is the structure of your accounts and its relationships with other functions and areas of the system e.g. the stored material and the accounts that reflect the values in the warhouses. Also many other controll parameters are set in relation to the accounting schema, e.g. the currency for accounting and the costing method. As a distinkct option from many ERP-systems iDempiere can also manage different Accounting Schemas in parallel if a large company needs complete bookkeeping in two different currencies or ways. 
 
 ## Account Element (Element Value) {#account-element}
+The account element is the abstract class of the individual accounts for all financial and other accounting. Every business activity which creates or changes values in the company is normally reflected by accounting entries. In this context it is important to note that the accounts are structured by the accounts tree. It defines which account is a base account for a specific value category and which other account is for accumulating the values of these accounts and of other accumulation accounts. In the accounts it is prescribed which can only be posted by automatic actions of the system e.g. by a production order, and which accounts are debited or credited by journal entries of the company staff.