객관식
A corporation's equity has two main parts. Identify these two parts.
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1. Introduction to Accounting
Types of Accounting
객관식
The office rent account can be further classified as which type of account?
A
Nominal account
B
Expense account
C
Personal account
D
Real account
검증된 단계별 안내1
Understand the classification of accounts in Financial Accounting: Accounts are generally classified into three types - Personal accounts, Real accounts, and Nominal accounts.
Personal accounts relate to individuals, firms, or organizations. Examples include accounts of creditors, debtors, and capital accounts.
Real accounts pertain to tangible and intangible assets. Examples include machinery, buildings, patents, and trademarks.
Nominal accounts deal with income, expenses, losses, and gains. Examples include rent, salaries, and interest paid or received.
Since the office rent account represents an expense incurred by the business, it falls under the category of Nominal accounts, specifically as an Expense account.
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