A barter account is a record-keeping system used in barter transactions, where goods or services are exchanged directly for other goods or services without the use of money. It is typically used by companies to keep track of trade transactions
. In the context of media, a barter account is where the balance is maintained between a media company and a media bartering company in respect of trades effected by them
. An example of a barter transaction could be exchanging goods or services directly, such as trading a computer for legal services
