Mjrz.net Personal Finance Manager has the following four default account categories.

Income: The income account represents all sources of cash inflow. For example, salary, interest from deposits, payments received as a contractor, and so on are all income accounts. All income accounts deposit their actual cash in the Cash accounts. Income accounts are represented by a icon.
Cash: The Cash account represents the actual cash balance in the bank, and the cash and cheques that you may have at home and are yet to deposit in the bank. Cash accounts are represented by a icon.
Expense: The Expense account represents all the cash outflow that has already happened. For example, payments that you make for your telephone, or the grocery bill at the corner store, are all expense accounts. Expense accounts are represented by a icon.
Liability: The liability account represents your recurring expense commitmnets. For example, the mortgage on your house, or the credit card bill that falls due every month. These expenses have not happened yet; they are future expenses. Liability accounts are represented by a icon.

The picture below shows an expanded Accounts tree.

You can do the following operations with the account categories.

Add sub-categories: Each of the four default accounts can have sub-categories, and each such sub-category can have further categories, and accounts. To add sub-categories to an account, right-click the account name and select Add subcategory.
Add sub-accounts: Each of the four default categories can have sub-accounts within them. To add sub-accounts to an account, right-click the account name and select Add account.
Rename accounts: To rename an account, right-click the account name and select Rename.
Delete accounts: To delete an account, right-click the account name and select Delete.

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