BALANCE SHEET COME UNDER WHICH TYPE OF ACCOUNT A)PERSONAL ACCOUNT B)REAL ACCOUNT C)NOMINAL ACCOUNT D)ALL ABOVE

B. Real account

 

Balance sheet accounts are real accounts (includes assets, liabilities and shareholder's equity accounts). They are called as such because we need not to close them. Income statement accounts are nominal accounts that need to be closed at the end of every accounting period

 

A.  Is not correct. There are only two types, real or nominal. 

C. Is not correct. Please see explanation above

D. A and C have been eliminated so it can not be all of the above

balance sheet represents only accounts which are left back in adjusted trial balance after closing nominal accounts majority is real accounts it may also include personal accounts as capital accounts in case of partnerhip...

Is an accounting statement for economic unity in the specified date are a personal statement, is to obtain important information through this list, especially a financial statement of the company with assets and obligations is an accounting statement and a real statement describes the rights and obligations of each party are nominal statement

So the correct answer to answer d each tower

D) all the above.

BALANCE SHEET is a statement contains the  real accounts

notice

real accounts  mean both personal accounts & non_personal accounts

Answer D is correct

Balance sheet is not a Account. It is a statement which can not be classified in real, personal or nominal. Hence all above answers are wrong. It is a statement contains balances of all real, personal and nominal accounts.

Balance Sheet is a Statement of Affairs--An Account generally bears the characteristic of facilitating the Debit and Credit entries in respect of the specific nature of the account on the basis of which we classify the account as Personal Real or Nominal account. 

d

ANSWER IS REAL ACCOUNT 

balance sheet contains on assets and liabilities and who's balances will be carry forward in next accounting period, so it contains on real account which can not be closed at the end of any accounting period.