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General reserve account is which type of account personal or nominal

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(Querist)
03 June 2015 I want to know if general reserve account ,dividend equalisation reserve and all reserves belong to which category of accounts
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
03 June 2015 It is real account not nominal accounts.
Cash, accounts receivable, accounts payable, notes payable, owner's equity and all reserves are all real accounts that are found on the balance sheet.
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Rupesh Jain

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Rupesh Jain (Expert)
04 June 2015 yes these are real accounts............
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