Please can you tell me what is the type of Accounts Payable and Accounts Receivables is? Is it Real or Personal Account ?

Please can you tell me what is the type of Account - Purchases, Sales, Purchase Returns and Sales Return? Is it Real, Personal or Nominal Account ?

Can you please explain the below mentioned accounts nature:
1. Book Debts Account
2.Charity Account
3. Bad Debts Recovered Account
4.Repairs to Machinery Account
5. Interest Account
6. Provision for bad debts

Is it Real, Personal or Nominal Account ?

Please see my last post on last page of this thread:
https://www.askmehelpdesk.com/finance-accounting/show-me-some-adjusting-depreciation-entries-closing-entry-420910.html

Probably no one was answering these because they got lost in a 5-page thread. I don't know why you would expect otherwise.

What you need to be doing, instead of asking essentially the same question over and over, is to ask about the whole concept. You need to understand what the accounts are to begin with, so that you can know which category they go in.

You have five kinds of accounts:
Assets
Liabilities
Equity
Revenue
Expense

If you do not understand these, ask about them. Don't try to memorize every single account, which is what you seem to be trying to do. Like purchase, purchases returns, sales and sales returns are all the same. Those are temporary (nominal) accounts... they're all revenue and expense accounts, which are temporary. This goes for any other revenue and expense that you have.

As a general rule, real accounts are the assets, liabilities and permanent equity accounts. In the U.S. we do not use a "personal" category. To us, those are still real accounts. I know the payables and receivables are personal.

To simplify, all the income statement accounts are nominal accounts and all balance sheet accounts are real accounts.