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SasidSasid 

What the relationship between account and oppurtunity ?

Dayakar.DDayakar.D
HI Sasidharan,

Account and opportunity behaves as master detail in business logics but on UI it is a lookup relationship. Let me explain you a bit more.
 
You can create a Opportunity without filling account i.e it shows that there is a lookup relationship between account and Opportunity.
 
If you have created a opportunity with account and you delete that account then Opportunity will be deleted, this shows that it is in Master-Detail relationship. This is a standard behavior.
So we can say it in both ways, but  in the documentation it is a lookup relationship.

I hope it is clear now.

Best Regards,
Dayakar.D