Current account ideally included (4)
I believe the answer is:
tide
'current' is the definition.
(sea currents)
'account ideally included' is the wordplay.
'included' indicates the answer is hidden within the clue (I've seen 'including' mean this).
'TIDE' can be found hidden inside 'account ideally'.
(Other definitions for tide that I've seen before include "Season; current" , "One thing that waits for no man" , "In the main, movement" , "Ebb and flow of the sea" , "Time and it wait for no man" .)