Whts the differnce in Real & Nominal accounts?

• Real accounts are balance sheet accounts except owner's drawings account.Also called permanent accounts.they are not closed at the end of the accounting period and begin the next accounting period with a beginning balance equal to the ending balance of the last period. 
• Nominal accounts are income statement accounts.Also called temporary accounts.they are balance that should be closed at the end of the accounting period and begin the next accounting period with a zero balance.Examples : revenues, expense.

Things which are in existence (physical existence) like vehicles, buildings, stocks, etc. comes under real accounts. All the other impersonal accounts are nominal accounts. Assets and liabilities like goodwill, prepaid expenses, deferred assets and liabilities and equity such as capital and, revaluation reserve etc. and PnLs items are nominal

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Real accounts are Balance sheet items & nominal accounts are are profit & loss items.