Acetals are formed from and convertible to aldehydes or ketones and have the same oxidation state at the central carbon, but have substantially different chemical stability and reactivity as compared to the analogous carbonyl compounds.
The term ketal is sometimes used to identify structures associated with ketones (both R groups organic fragments rather than hydrogen) rather than aldehydes and, historically, the term acetal was used specifically for the aldehyde-related cases (having at least one hydrogen in place of an R on the central carbon).
[1] The IUPAC originally deprecated the usage of the word ketal altogether, but has since reversed its decision.
However, in contrast to historical usage, ketals are now a subset of acetals, a term that now encompasses both aldehyde- and ketone-derived structures.
Formation of an acetal occurs when the hydroxyl group of a hemiacetal becomes protonated and is lost as water.
Indeed acetals of chiral glycols like, e.g. derivatives of tartaric acid can be asymmetrically opened with high selectivity.
This tendency reflects the fact that low molecular weight aldehydes are prone to self-condensation such that the C=O bond is replaced by an acetal.
The acetal formed from formaldehyde (two hydrogens attached to the central carbon) is sometimes called a formal[4] or the methylenedioxy group.
Used in a more general sense, the term X,Y-acetal also refers to any functional group that consists of a carbon bearing two heteroatoms X and Y.