What is an outstanding salary account?

Outstanding salary is representative personal account but salary is a nominal account since it represent expenditure. This is point wort noting since lot of confusion exists among various people in this regards .salary a/c dr.to outstanding a/c(salary for outstanding)This is called "adjusting entry" which is normally passed at the end o the year to take into account incomes and exp not received /paid but pertain to current year in tune with the accrual matching concept.

the answer is Nominal account

Nominal account since it is a provision to be later transfered to P&L account

Salary outstanding is an administrative expense or rather an Indirect expense. If the salary outstanding is related to previous year then it shall be debited to profit and loss account as an expense and the amount related to current year shall be shown as current liabilities under the liabilities side of the balance sheet.

the answer is (c)-Nominal Account

Salary is Nominal Account..

and Outstanding salary is - Personal Account 

Answer B 

  thanks for your invitation ,

the answer is B,C but  weighted    answer B