The correct option is B
Personal accounts deals with persons, i.e. human being and artificial judicial persons such as companies, government organisations, HUF, etc.
Personal accounts are classified into three subcategories: Artificial, Natural and Representative.
Natural personal accounts: Accounts that are concerned with natural human beings. It includes accounts of debtors, creditors, proprietor, etc.
Artificial personal accounts: All the business concern has a separate legal identity in the eyes of the law, and so the entities are different from its members. Therefore, the accounts of clubs, charitable trust, company, bank, etc. are covered under this category.
Representative personal accounts: The accounts which represent persons or group thereof, are called representative personal account, such as capital A/c, drawings A/c, prepaid A/c.
Bank is an example of personal account and not a real account. All the accounts related to an individual, a firm or a company are termed as personal accounts. Hence, Bank is an example of a personal account.