Difference between Director's Loan Account & Directo's Current Account

When we prepare company accounts , i have seen Directo's loan account and Directo's Current account , i would like to know the technical difference between them.

Or is it the same account.
Rehan Arain

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Director's loan or current a/c

yeboyye |

No technical difference

Euan MacLennan |
Euan MacLennan's picture