How to make multiple types of models and refer them with same name in Django?

I am new to Django.
I want the functionality of Accounts and Transactions. Account can have three types of transactions. Income, Expense and Transfer. All of them have some common fields among them. But also have some additional fields. I want to know can I make such models so that I can access all the transactions of account.
And I also want to use them in rest framework. Is it possible to do so?

Source: Python Questions