Accounts consisting of utterances (8)
I believe the answer is:
invoices
'accounts' is the definition.
('invoice' can be a synonym of 'account')
'consisting of utterances' is the wordplay.
'consisting of' becomes 'in' (I've seen this in other clues).
'utterances' becomes 'voices' (I am not sure about this - if you are sure you should believe this answer much more).
'in'+'voices'='INVOICES'
Can you help me to learn more?
(Other definitions for invoices that I've seen before include "Statements of sums due" , "Statements of money owed for goods or services" , "Itemised bills" .)