Office equipment’s account is classified as A. Nominal accounts B. Real account C. Cash account D. Capital account

The correct answer is B. Real account.

A real account is an account that represents an asset, liability, or equity of a company. Office equipment is an asset, so its account is a real account.

A nominal account is an account that represents revenue, expense, or gain/loss of a company. These accounts are closed at the end of the accounting period and their balances are transferred to the retained earnings account.

A cash account is a real account that represents the cash on hand and in the bank of a company.

A capital account is a real account that represents the owner’s equity in a company.