Mastering Past Participles: When to Use “Accounted”The English language relies on past participles to form perfect tenses, passive constructions, and adjectives. Among these, the past participle “accounted” is commonly used in everyday speech, formal writing, business contexts, and academic texts. This article explains the forms and functions of “accounted,” provides usage patterns, contrasts it with related verbs, lists common collocations, and offers practical tips and exercises to help you use it accurately and confidently.
1. Forms and basic grammar
- Base verb: account
- Past simple: accounted
- Past participle: accounted
- Present participle / gerund: accounting
- Third-person singular present: accounts
“Accounted” functions primarily as:
- a past participle used in perfect tenses (e.g., “She has accounted for the missing funds.”),
- a component of passive constructions (e.g., “The error was accounted for by the auditor.”),
- an adjectival past participle describing a noun (e.g., “an accounted discrepancy” — though this is less common than other adjectives).
As with most regular verbs, the past simple and past participle forms are the same: accounted.
2. Primary meanings and senses
Accounted carries several related meanings depending on context:
-
To explain or justify something; to provide a reason or cause.
- Example: “He accounted for his absence with a doctor’s note.”
-
To include or consider as part of a total or category.
- Example: “Three departments accounted for 60% of the budget.”
-
To be recorded in financial or administrative records.
- Example: “All transactions must be accounted for by month-end.”
-
To regard or consider (often followed by ‘as’).
- Example: “She was accounted a reliable witness.”
-
To explain the cause of (often used with ‘for’): “to account for” meaning to explain why something happened.
- Example: “Researchers accounted for the variance in the data.”
Understanding which sense is intended depends on context, and the verb often appears in phrasal constructions like “account for” or “be accounted for.”
3. Common constructions and example sentences
- Perfect tense (present perfect): “They have accounted for all the inventory discrepancies.”
- Past perfect: “By the time the audit began, the team had accounted for the missing files.”
- Passive voice: “The costs were accounted for in the quarterly report.”
- Causative/explanatory: “The weather accounted for the low turnout.”
- Considered/regarded: “He was accounted an expert in his field.”
Note the frequent pairing with prepositions (especially “for”) that changes the verb’s nuance:
- “Account for” = explain or constitute part of a total.
- “Be accounted for” = be explained or included.
4. Accounted vs. similar verbs
Below is a concise comparison with related verbs to clarify subtle differences.
| Verb | Typical meaning | Example |
|---|---|---|
| account / accounted | explain, include, record, regard | “They accounted for the differences.” |
| explain / explained | give a reason or clarify | “She explained the delay.” |
| record / recorded | officially note or register | “All sales were recorded.” |
| include / included | be part of a whole | “Taxes are included in the price.” |
Key point: “accounted” often implies both explanation and inclusion/recording, depending on context. “Explain” focuses only on clarification; “record” focuses on documentation.
5. Formal vs. informal usage
- Business/financial writing: “accounted” is very common. Example: “Expenses were accounted for in the ledger.”
- Academic writing: used to describe factors or to attribute causes. Example: “These variables were accounted for in the model.”
- Conversational English: you’ll often hear “accounted for” in explanations (e.g., “That accounts for why…”).
In formal contexts, ensure clarity about whether “accounted” refers to being recorded, being explained, or being included. In casual speech, meaning is usually clear from tone and context.
6. Adjectival use and collocations
While less common, “accounted” can function adjectivally in some constructions (often part of a phrase like “fully accounted for”). Common collocations:
- fully accounted for
- properly accounted for
- not accounted for / unaccounted for
- accounted for by
- must be accounted for
Examples:
- “All donations must be fully accounted for.”
- “Several items remain unaccounted for after the move.”
- “The change is accounted for by seasonal variation.”
7. Mistakes to avoid
- Confusing “accounted” with “accounting”: Use “accounting” for the ongoing activity or field (e.g., “She studied accounting”) and “accounted” for past participle uses.
- Missing the preposition “for” when needed: “Accounted for” often requires “for” to convey the meaning “explain” or “constitute part of.” Saying “The error was accounted” without “for” is incorrect.
- Using “accounted” where “explained” or “recorded” would be clearer: choose the verb that most precisely expresses your intent.
8. Advanced examples and nuance
- Passive nuance: “The funds were accounted for by the treasurer” emphasizes that the treasurer explained or recorded the funds.
- Causal nuance: “This accounts for the discrepancy” (active) vs. “The discrepancy is accounted for by this.” (passive) The active often reads smoother and more natural in modern English.
- Statistical/analytic usage: “We accounted for age and gender in the regression model,” meaning these factors were included or controlled as variables.
9. Exercises for practice
Fill in the blanks with the correct form and prepositions:
- The extra costs were ________ (account) ________ in the final bill.
- She has ________ (account) for every penny since the audit.
- Several witnesses remain ________ (account) ________.
- The analyst ________ (account) age as a confounding variable.
Answers:
- accounted for
- accounted
- unaccounted for
- accounted (for) — both “accounted for age” and “accounted age” vs. better: “accounted for age” or “treated age as a confounding variable.”
10. Final tips
- Use “accounted for” when you mean “explained” or “included.”
- Prefer clear alternatives (explained, recorded, included) if ambiguity might arise.
- In active voice, “accounts for” often sounds more natural than a passive construction: “This accounts for X” vs. “X is accounted for by this.”
Mastering “accounted” is largely about recognizing context: whether you’re explaining, recording, or including. With the patterns and examples above, you should be able to choose the right construction and avoid common pitfalls.
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