What is nature of accrued salary (salary payable)? 1)Personal Account 2)Nominal Account. 3)Real Account. 4) All of the Above.

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

personal account