Which of the following is a representative Personal A/c?

Correct answer: A. Outstanding Salary A/c

  • A. Outstanding Salary A/c
  • B. Rent A/c
  • C. SBI A/c
  • D. Bad debts A/c

Explanation

Outstanding Salary Account represents the employees or salary recipients to whom the amount is payable, making it a representative personal account. Rent and bad debts are nominal accounts, while SBI Account is a personal account of the bank.

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Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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