theoretical account

NOUN
19 LETTERS · STARTS WITH T

theoretical account is a valid 19-letter word worth 27 points in Scrabble and 32 points in Words with Friends.

SCRABBLE WORDS WITH FRIENDS
T1H4E1O1R1E1T1I1C3A1L1A1C3C3O1U1N1T1
1 + 4 + 1 + 1 + 1 + 1 + 1 + 1 + 3 + 1 + 1 + 0 + 1 + 3 + 3 + 1 + 1 + 1 + 1 =27 PTS
DOUBLE WORD → 54TRIPLE WORD → 81
MEANING

What does theoretical account mean?