what is representative personal accounts??
explain with examples...

Answer Posted / bhumi

When an accountrepresents a particular person or group of persons ,it is termed as a representation personal account.
For example ,if the salaries for the month of December r not paid to employees,the amount payable to these employees will be added and put under one common title -salaries outstanding account.this account represents the accounts of all the persons to whom salaries have to be paid . Therefore it is termed as representative personal account.

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