Query regarding Personal/Real/Nominal A/Cs

Whether Bank Accounts are Personal or Real A/C because in ICAI material it is given as an asset under Real Account and shown in the balance sheet.
But as per golden rule Bank Account represents personal A/C and comes to asset side of balance sheet as Dr the receiver(here bank).


Please explain the correct answer.

Similarly, Whether miscellaneous Exp. Nominal A/C or Real A/C as it is shown in Balance Sheet asset side to write off some deferred Exp like advertising Exp in 5yrs.