diff --git a/x/accounts/account_test.go b/x/accounts/account_test.go
new file mode 100644
index 0000000000..8a3a427523
--- /dev/null
+++ b/x/accounts/account_test.go
@@ -0,0 +1,31 @@
+package accounts
+
+import (
+	"context"
+
+	"google.golang.org/protobuf/types/known/emptypb"
+
+	"cosmossdk.io/x/accounts/internal/implementation"
+)
+
+var _ implementation.Account = (*TestAccount)(nil)
+
+type TestAccount struct{}
+
+func (t TestAccount) RegisterInitHandler(builder *implementation.InitBuilder) {
+	implementation.RegisterInitHandler(builder, func(_ context.Context, _ *emptypb.Empty) (*emptypb.Empty, error) {
+		return &emptypb.Empty{}, nil
+	})
+}
+
+func (t TestAccount) RegisterExecuteHandlers(builder *implementation.ExecuteBuilder) {
+	implementation.RegisterExecuteHandler(builder, func(_ context.Context, _ *emptypb.Empty) (*emptypb.Empty, error) {
+		return &emptypb.Empty{}, nil
+	})
+}
+
+func (t TestAccount) RegisterQueryHandlers(builder *implementation.QueryBuilder) {
+	implementation.RegisterQueryHandler(builder, func(_ context.Context, _ *emptypb.Empty) (*emptypb.Empty, error) {
+		return &emptypb.Empty{}, nil
+	})
+}
diff --git a/x/accounts/keeper.go b/x/accounts/keeper.go
new file mode 100644
index 0000000000..f705e95dea
--- /dev/null
+++ b/x/accounts/keeper.go
@@ -0,0 +1,165 @@
+package accounts
+
+import (
+	"context"
+	"crypto/sha256"
+	"encoding/binary"
+	"errors"
+	"fmt"
+
+	"cosmossdk.io/collections"
+	"cosmossdk.io/core/store"
+	"cosmossdk.io/x/accounts/internal/implementation"
+)
+
+var errAccountTypeNotFound = errors.New("account type not found")
+
+var (
+	// AccountTypeKeyPrefix is the prefix for the account type key.
+	AccountTypeKeyPrefix = collections.NewPrefix(0)
+	// AccountNumberKey is the key for the account number.
+	AccountNumberKey = collections.NewPrefix(1)
+)
+
+func NewKeeper(ss store.KVStoreService, accounts map[string]implementation.Account) (Keeper, error) {
+	sb := collections.NewSchemaBuilder(ss)
+	keeper := Keeper{
+		storeService:   ss,
+		accounts:       map[string]implementation.Implementation{},
+		AccountNumber:  collections.NewSequence(sb, AccountNumberKey, "account_number"),
+		AccountsByType: collections.NewMap(sb, AccountTypeKeyPrefix, "accounts_by_type", collections.BytesKey, collections.StringValue),
+	}
+
+	// make accounts implementation
+	for typ, acc := range accounts {
+		impl, err := implementation.NewImplementation(acc)
+		if err != nil {
+			return Keeper{}, err
+		}
+		keeper.accounts[typ] = impl
+	}
+	schema, err := sb.Build()
+	if err != nil {
+		return Keeper{}, err
+	}
+	keeper.Schema = schema
+	return keeper, nil
+}
+
+type Keeper struct {
+	storeService store.KVStoreService
+
+	accounts map[string]implementation.Implementation
+
+	// Schema is the schema for the module.
+	Schema collections.Schema
+	// AccountNumber is the last global account number.
+	AccountNumber collections.Sequence
+
+	// AccountsByType maps account address to their implementation.
+	AccountsByType collections.Map[[]byte, string]
+}
+
+// Create creates a new account of the given type.
+func (k Keeper) Create(
+	ctx context.Context,
+	accountType string,
+	creator []byte,
+	initRequest any,
+) (any, []byte, error) {
+	impl, err := k.getImplementation(accountType)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	// make a new account address
+	accountAddr, err := k.makeAddress(ctx)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	// make the context and init the account
+	ctx = implementation.MakeAccountContext(ctx, k.storeService, accountAddr, creator)
+	resp, err := impl.Init(ctx, initRequest)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	// map account address to account type
+	if err := k.AccountsByType.Set(ctx, accountAddr, accountType); err != nil {
+		return nil, nil, err
+	}
+	return resp, accountAddr, nil
+}
+
+// Execute executes a state transition on the given account.
+func (k Keeper) Execute(
+	ctx context.Context,
+	accountAddr []byte,
+	sender []byte,
+	execRequest any,
+) (any, error) {
+	// get account type
+	accountType, err := k.AccountsByType.Get(ctx, accountAddr)
+	if err != nil {
+		return nil, err
+	}
+
+	// get account implementation
+	impl, err := k.getImplementation(accountType)
+	if err != nil {
+		// this means the account was initialized with an implementation
+		// that the chain does not know about, in theory should never happen,
+		// as it might signal that the app-dev stopped supporting an account type.
+		return nil, err
+	}
+
+	// make the context and execute the account state transition.
+	ctx = implementation.MakeAccountContext(ctx, k.storeService, accountAddr, sender)
+	return impl.Execute(ctx, execRequest)
+}
+
+// Query queries the given account.
+func (k Keeper) Query(
+	ctx context.Context,
+	accountAddr []byte,
+	queryRequest any,
+) (any, error) {
+	// get account type
+	accountType, err := k.AccountsByType.Get(ctx, accountAddr)
+	if err != nil {
+		return nil, err
+	}
+
+	// get account implementation
+	impl, err := k.getImplementation(accountType)
+	if err != nil {
+		// this means the account was initialized with an implementation
+		// that the chain does not know about, in theory should never happen,
+		// as it might signal that the app-dev stopped supporting an account type.
+		return nil, err
+	}
+
+	// make the context and execute the account state transition.
+	ctx = implementation.MakeAccountContext(ctx, k.storeService, accountAddr, nil)
+	return impl.Query(ctx, queryRequest)
+}
+
+func (k Keeper) getImplementation(accountType string) (implementation.Implementation, error) {
+	impl, ok := k.accounts[accountType]
+	if !ok {
+		return implementation.Implementation{}, fmt.Errorf("%w: %s", errAccountTypeNotFound, accountType)
+	}
+	return impl, nil
+}
+
+func (k Keeper) makeAddress(ctx context.Context) ([]byte, error) {
+	num, err := k.AccountNumber.Next(ctx)
+	if err != nil {
+		return nil, err
+	}
+
+	// TODO: better address scheme, ref: https://github.com/cosmos/cosmos-sdk/issues/17516
+	addr := sha256.Sum256(append([]byte("x/accounts"), binary.BigEndian.AppendUint64(nil, num)...))
+	return addr[:], nil
+}
diff --git a/x/accounts/keeper_test.go b/x/accounts/keeper_test.go
new file mode 100644
index 0000000000..ab5beffe70
--- /dev/null
+++ b/x/accounts/keeper_test.go
@@ -0,0 +1,95 @@
+package accounts
+
+import (
+	"context"
+	"testing"
+
+	"github.com/stretchr/testify/require"
+	"google.golang.org/protobuf/types/known/emptypb"
+
+	"cosmossdk.io/collections"
+	"cosmossdk.io/collections/colltest"
+	"cosmossdk.io/x/accounts/internal/implementation"
+)
+
+func newKeeper(t *testing.T, accounts map[string]implementation.Account) (Keeper, context.Context) {
+	t.Helper()
+	ss, ctx := colltest.MockStore()
+	m, err := NewKeeper(ss, accounts)
+	require.NoError(t, err)
+	return m, ctx
+}
+
+func TestKeeper_Create(t *testing.T) {
+	m, ctx := newKeeper(t, map[string]implementation.Account{
+		"test": TestAccount{},
+	})
+
+	t.Run("ok", func(t *testing.T) {
+		sender := []byte("sender")
+
+		resp, addr, err := m.Create(ctx, "test", sender, &emptypb.Empty{})
+		require.NoError(t, err)
+		require.Equal(t, &emptypb.Empty{}, resp)
+		require.NotNil(t, addr)
+
+		// ensure acc number was increased.
+		num, err := m.AccountNumber.Peek(ctx)
+		require.NoError(t, err)
+		require.Equal(t, uint64(1), num)
+
+		// ensure account mapping
+		accType, err := m.AccountsByType.Get(ctx, addr)
+		require.NoError(t, err)
+		require.Equal(t, "test", accType)
+	})
+
+	t.Run("unknown account type", func(t *testing.T) {
+		_, _, err := m.Create(ctx, "unknown", []byte("sender"), &emptypb.Empty{})
+		require.ErrorIs(t, err, errAccountTypeNotFound)
+	})
+}
+
+func TestKeeper_Execute(t *testing.T) {
+	m, ctx := newKeeper(t, map[string]implementation.Account{
+		"test": TestAccount{},
+	})
+
+	// create account
+	sender := []byte("sender")
+	_, accAddr, err := m.Create(ctx, "test", sender, &emptypb.Empty{})
+	require.NoError(t, err)
+
+	t.Run("ok", func(t *testing.T) {
+		resp, err := m.Execute(ctx, accAddr, sender, &emptypb.Empty{})
+		require.NoError(t, err)
+		require.Equal(t, &emptypb.Empty{}, resp)
+	})
+
+	t.Run("unknown account", func(t *testing.T) {
+		_, err := m.Execute(ctx, []byte("unknown"), sender, &emptypb.Empty{})
+		require.ErrorIs(t, err, collections.ErrNotFound)
+	})
+}
+
+func TestKeeper_Query(t *testing.T) {
+	m, ctx := newKeeper(t, map[string]implementation.Account{
+		"test": TestAccount{},
+	})
+
+	// create account
+	sender := []byte("sender")
+	_, accAddr, err := m.Create(ctx, "test", sender, &emptypb.Empty{})
+	require.NoError(t, err)
+
+	t.Run("ok", func(t *testing.T) {
+		resp, err := m.Query(ctx, accAddr, &emptypb.Empty{})
+		require.NoError(t, err)
+		require.Equal(t, &emptypb.Empty{}, resp)
+	})
+
+	t.Run("unknown account", func(t *testing.T) {
+		_, err := m.Query(ctx, []byte("unknown"), &emptypb.Empty{})
+		require.ErrorIs(t, err, collections.ErrNotFound)
+	})
+}