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(a) Real account
(b) Personal account
(c) Nominal account
(d) None of the above
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
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