Which of the following are closed at the end of an accounting period? A. Nominal accounts B. Personal accounts C. Real accounts D. None of them

Here is a more detailed explanation of each type of account:

• Nominal accounts are temporary accounts that are used to record revenues, expenses, gains, and losses. They are closed at the end of an accounting period and their balances are transferred to retained earnings.

• Personal accounts are permanent accounts that are used to record transactions with individuals or entities. They are not closed at the end of an accounting period.

• Real accounts are permanent accounts that are used to record assets, liabilities, and equity. They are not closed at the end of an accounting period.

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