What is the difference between Appropriate account and Finance Account?

Being an IAS aspirant I wish to know
the difference between Appropriate account and Finance Account?

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Appropriate account:
-Appropriate bill which proposes how the money will be "appropriated" or spent on various sectors or departments.
-Appropriate legalizes the expenditure part of budget that government is going to do in comin next financial year.It contains expenditure.

Financial account:
-Finance Bill that proposes how the money will be "financed" or collected.
-Finance Bill legalizes the revenue part of budget. This Bill proposes how to money will be financed recollected. It contains taxation proposal.

dear
Appropriational account and finance account are terms used in commerce
Appropriational account: It is the account which contains all the profit and loss enquiry of a firm, an industry. in case of government it is the account which keeps a track expenditure of government including there grant and gross up sum after last years carried down balance.
finance account: This account is basically the account which shows the financial condition of a firm either or an industry, individual and even government under this all the account come like machinery account, asset account, working capital which is made for day to day transaction. The finance account can also be explained as....for eg. take ur bank statement which keeps a track of ur financial state and tell about ur fiancial condition