The correct answer is: A. nominal a/c
A nominal account is a temporary account that is used to record expenses and revenues for a specific period of time, such as a month or a quarter. These accounts are closed at the end of the period and the balances are transferred to the retained earnings account.
A real account is a permanent account that is used to record assets, liabilities, and equity. These accounts are not closed at the end of the period and the balances are carried forward to the next period.
A personal account is an account that is used to record transactions with individuals. These accounts are not closed at the end of the period and the balances are carried forward to the next period.
In the case of a process account, it is a nominal account because it is used to record expenses and revenues for a specific period of time. The expenses and revenues recorded in a process account are then used to calculate the cost of goods sold for the period. The cost of goods sold is then used to calculate the net income or loss for the period.