An account provides details about an event in chronological order. It should answer the questions of what, where, and when in the first paragraph. Subsequent paragraphs explain the incident and present the sequence of events in the correct order without jumbling details. The tone depends on the intended reader, such as being formal for a headmaster. While an account can include personal feelings through emotive language, the primary purpose is to inform rather than entertain the recipient. The writer is free to include opinions and suggestions related to the event. Sentence structure and style may vary according to the information being conveyed.