Which of the following is NOT a Nominal A/c?

The answer is A) Outstanding Salaries A/C

Nominal accounts are accounts which are eventually closed to capital accounts. This account is also known as temporary account because it is closed in the equity (capital) account at year end. This includes expenses and incomes. Outstanding salaries A/C is a liability account and is not closed to equity account at the end of reporting period.

Option-a) Outstanding Salaries A/C is not a Nominal A/C.

Nominal accounts in accounting are the temporary accounts, such as the income statement accounts. In other words, nominal accounts are the accounts that report revenues, expenses, gains, and losses. In the above question all the accounts are revenue/expense accounts except for Outstanding Salaries account which is a liability account, the balance of which will appear on the balance sheet . Therefore the answer is A) Outstanding Salaries Account.

Nominal account is one of the golden principle in accounting. The rule of nominal account is dr. all expenses and losses credit all incomes and gains. In the above question this rule does not apply to a) outstanding salaries account. So the correct answer is outstanding expense a/c.

outstanding salaries. 

Thumb rule for nominal account - debit all exp and losses, credit all incomes and gains.

Outstanding salary is a liability and thus part of real account where the rule states - debit all assets and credit all liabilities. 

Option a) Outstanding Salaries A/C is the only account which is not a nominal account  in the question. This is a balance sheet item and can be categorized under Personal Accounts. 

outstanding salaries account is not a nominal account because nominal or temporary account must be closed at the end of every accounting year.

Outstanding salaries account

right answer is  A) Outstanding Salaries Account

a) Outstanding salaries A/c

b) Salaries A/c

c) Interest paid A/c

d) Commission received A/c

Salaries Account

a) Outstanding Salaries A/c