Capital Interest - Nominal A/c as it is an Expense.
Purchase - Nominal A/c as it is an Expense.
Drawings - personal A/c as it is related with owner.
Sales return - Nominal A/c as it is related with Income.
(ie, it reduce sales).
Outstanding Rent - Personal A/c( Representative).
Bills Payable - Personal A/c
Club A/c - Personal A/c (Artificial Personal A/c)
Bills Receivable - Real A/c as it is a Asset.
Salary - Nominal A/c as it is an Expense.
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Other Accounting AllOther Interview Questions
What are the various means of calculating depreciation?