I'm working in the Reports & Dashboard module and got a little confused with regard to the 'Primary Object' and 'Related Object' as related to Record Type.  

In your example: 'Contacts and Accounts' which is the Primary Object and which is the Related Object?  The 'Getting Started with Reports and Dashboards' unit say one thing and the 'Using the Report Builder' say another.  They contradict each other.  Here are screenshots to help.