Cryptic crossword clue
Scottish island to the west with rocky hill — one offers an account 8

The most common and most likely answer to this crossword clue is the 8 letter word NARRATOR

I've seen this crossword clue in The Guardian
N
A
R
R
A
T
O
R


Buddy explains!

The straight part
We know that "one offers an account" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case one offers an account = narrator.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does NARRATOR mean?

NARRATOR noun
  1. One who narrates or tells stories.
  2. The person or the "voice" whose viewpoint is used in telling a story.
  3. The person providing the voice-over in a documentary.

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