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Basic Accounting.
Personal aaccount will be Credit and and nomial Account will debit and real Account will be Credit
well, personal account.
Personal Account
Option1: Personal account. Salary is an expense and obviously, it is a nominal account. It is already debited to the P&L, but not paid. So, it becomes a current liability payable to some one, ie., employee(s). Any money payable to someone (who is definitely a person or entity) or receivable from someone is a personal account.
Real account because it is the liability of the company.
nominal account
nominal
personal account
Personal Account
