# Accounts and Notes A set of accounts and notes implement the base functionality of private transactions. The Merkle tree is built from them. They are arranged in a strictly ordered sequence and represent tree leafs. A new account state is added to this sequence to update the account balance. * [Accounts](/implementation/account-and-notes/accounts.md) contain information about a user's wallet which can only be decrypted by the owner. * [Notes](/implementation/account-and-notes/notes.md) specify a user's available assets. They are also encrypted and can only be accessed by the sender or receiver.​ --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://docs.zkbob.com/implementation/account-and-notes.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.