Activities under Account or Potential?

Activities under Account or Potential?

Hi everyone,  

I've been using ZOHO CRM for few months and I'm pretty happy for what it has to offer. However I begin to rise a question!

Normally, we create activities under a Account & associated to a contact. How about when I create a new potential for the account, should I associated the activities with the potential or account? 

Please share your idea!! thanks