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Account
An Account is a logical way for a business to group data from all of its digital assets together.
Certain configuration settings can be applied to the entire account e.g. user management

Property
Within each Account, you can have one or more properties that independently collects data
e.g.
property UA-1234-1 - www.myshoestore.com
property UA-1234-2 - www.blog.myshoestore.com
property UA-1234-3 - mobile app

Typically, you will create separate accounts for unique businesses or distinct business units. Then you can create multiple properties within that account for websites, mobile apps or other digital assets.

Data for Properties is stored in different places, so its not possible to aggregate them. If you want to aggregate data from two Properties, its better you just create one and use the same tracking ID for both digital assets.

Views
For each property, you have the option to create different Views of the data. A View let you define a unique perspective of the data from the parent Property. You need to use Configuration Settings in your account to define each View.
e.g. if you have different sales team for different regions, you can create the separate views for each region and give access to corresponding sales team
View 1 - US Region
View 2 - UK Region
View 3 - Australia Region

It is recommended to have at least 3 views.
1. Unfiltered View is automatically generated, don't apply any settings to it since its a backup to your data.
2. Master View - this view should have all of the settings to transform your data into useful information.
3. Test View - If you need to make changes to your settings, test them first here. once you are happy with the data, you can apply the same changes to the Master View
Remember - Once data is processed, it cannot be reprocessed, so its better to have the right settings to begin with
         - New Views start reporting data from the date of creation