Query regarding Balance Sheet

Balance Sheet comprise of items of:
a) Personal A/C
b) Real A/C
c) Nominal A/C
d) Personal & Real A/C
e) Real & Nominal A/C
f) Personal & Nominal A/C
g) All the Personal, Real and Nominal A/C
Replies (4)
Quick Summary
This discussion clarifies which types of accounts appear on a balance sheet. It explains that balance sheets primarily include Personal and Real accounts, which represent assets, liabilities, and equity. Nominal accounts, related to income and expenses, are not directly part of the balance sheet but are used to calculate profit or loss, which then impacts the balance sheet.

Please elaborate
Balance Sheet comprise of d) personal and real a/c. Nominal accounts are not party of balance sheet as they related to income and expenses.
The items of balance sheet refer what kind of accounts like BUILDING (Asset) - Real Account, Debtor - Personal A/C so on. So Real, Nominal, Personal all come to Balance sheet or not?
A Real Account is a general ledger account relating to Assets and Liabilities other than people accounts. These are accounts that don’t close at year-end and are carried forward. An example of a Real Account is a Bank Account. A Personal account is a General ledger account connected to all persons like individuals, firms and associations. An example of a Personal Account is a Creditor Account. A Nominal account is a General ledger account pertaining to all income, expenses, losses and gains. An example of a Nominal Account is an Interest Account.

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