Answer Posted / supriya

Accounts are two types
1. Personal Accounts
2. Impersonal accounts
3. Representative Personal Account
In that-------------
1.Personal Accounts:-----
A) Natural Persons:names, etc
B)Artificial persons:banks, Companies & firms etc
2.Impersonal Accounts:--------
A)Real Account:cash, assets etc.
B)Nominal Account:Expenses, Incomes & Losses, Gains
3.Representative Personal Accounts:-----------
A)Out Standing expenses, prepaid expenses etc.

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