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B
Real account and nominal accounts.
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C
Personal accounts and real accounts.
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D
Personal, real and nominal accounts.
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Solution
The correct option is C Personal accounts and real accounts. Balance Sheet shown the assets and liabilities which includes real account and personal account.
Assets are real account which includes land, building, furniture etc.
Personal Account includes personal account of debtors and creditors.
Hence , Balance Sheet shows only the real account and personal account.