diff --git a/src/FiscalOS.Core/Accounts/Account.cs b/src/FiscalOS.Core/Accounts/Account.cs
new file mode 100644
index 0000000..8175235
--- /dev/null
+++ b/src/FiscalOS.Core/Accounts/Account.cs
@@ -0,0 +1,20 @@
+namespace FiscalOS.Core.Accounts;
+
+public sealed class Account : Entity
+{
+  public Guid UserId { get; init; }
+  public Guid InstituionId { get; init; }
+  public Institution Institution { get; init; } = null!;
+  public string Name { get; init; } = string.Empty;
+  public AccountMetadata Metadata { get; init; } = null!;
+
+  public static Account From(Guid institutionId, string name, AccountMetadata accountMetadata)
+  {
+    return new()
+    {
+      InstituionId = institutionId,
+      Name = name,
+      Metadata = accountMetadata,
+    };
+  }
+}
\ No newline at end of file
diff --git a/src/FiscalOS.Core/Accounts/AccountMetadata.cs b/src/FiscalOS.Core/Accounts/AccountMetadata.cs
new file mode 100644
index 0000000..aa6191b
--- /dev/null
+++ b/src/FiscalOS.Core/Accounts/AccountMetadata.cs
@@ -0,0 +1,15 @@
+namespace FiscalOS.Core.Accounts;
+
+public abstract class AccountMetadata : Entity
+{
+  private readonly string _type;
+
+  public string Type => _type;
+
+  public Guid AccountId { get; init; }
+
+  protected AccountMetadata(string type)
+  {
+    _type = type;
+  }
+}
\ No newline at end of file
diff --git a/src/FiscalOS.Core/Identity/User.cs b/src/FiscalOS.Core/Identity/User.cs
index 3c992cb..bd3ff2d 100644
--- a/src/FiscalOS.Core/Identity/User.cs
+++ b/src/FiscalOS.Core/Identity/User.cs
@@ -13,6 +13,9 @@ public sealed class User : Entity
   private readonly List<Institution> _institutions = [];
   public IEnumerable<Institution> Institutions => _institutions;
 
+  private readonly List<Account> _accounts = [];
+  public IEnumerable<Account> Accounts => _accounts;
+
   private User()
   {
   }
@@ -50,4 +53,11 @@ public sealed class User : Entity
 
     _institutions.Add(institution);
   }
+
+  public void AddAccount(Account account)
+  {
+    ArgumentNullException.ThrowIfNull(account, nameof(account));
+
+    _accounts.Add(account);
+  }
 }
\ No newline at end of file