अदत्त व्यय खाता (Outstanding Expenses Account) खातों की किस श्रेणी के अंतर्गत आता है?

Which of the following is NOT a Nominal account?

Consider the following statements regarding the classification and rules of accounts in double-entry bookkeeping: Statement I: Nominal accounts are those related to properties or assets of the business entity such as cash, building, and goodwill, and the rule is to debit what comes in and credit what goes out. Statement II: Representative personal accounts are a sub-category of personal accounts that represent a specific person or group of persons, such as outstanding salary or prepaid insurance accounts. Statement III: Real accounts are permanent accounts whose balances are carried forward to the next accounting period as opening balances in the ledger. Which of the statements given above are correct?