I assume that you are referring to the accounts that are found in an income statement. Then, these accounts include : revenue, cost of sales, operating expenses, other income, finance costs, tax expense etc
The above are actually categories or financial statement line items. For example the other income can include rental income, grants etc etc. In a similar way, the operating expenses can include depreciation, rental expense, electricity expense, insurance expense etc etc.
All these accounts are directly related to the income statement.