Which one of the following is representative personal account? (a) Building A/c (b) Outstanding salary A/c (c)

Question 28 of 31

Q. Which one of the following is representative personal account?

(a) Building A/c

(b) Outstanding salary A/c

(d) Balan & Co

Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2026MCQ· 1mImportance★★★★★

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Outstanding salary A/c represents amounts owed to persons, so it is a representative personal account — option (b).

The three types of personal account (traditional approach)

Natural personal account — a human being, e.g. Mahesh A/c.
Artificial personal account — a legal entity, e.g. Balan & Co, a bank, a company.
Representative personal account — an account that stands for (represents) a person or group of persons, typically outstanding/prepaid items, e.g. Outstanding salary, Prepaid rent, Outstanding rent.

Applying it …

Q.Which one of the following is representative personal account?