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Accounts can be classified into

...

Accounts can be classified into

A.

Cash and credit transactions

B.

Cash and credit accounts

C.

Personal and private account

D.

Personal and impersonal account

Correct answer is D

 A personal account is an account for use by an individual for that person's own needs. A few examples of personal accounts include debtors, creditors, banks, outstanding/prepaid accounts, accounts of credit customers, accounts of goods suppliers, capital, drawings, etc.

impersonal accounts: Accounts which are not held in the name of the persons or are directly related to the customers or suppliers of a business.  a. Real Accounts, e.g. Asset Account; and, 2. Nominal Accounts, e.g. Income and Expenditure Accounts.