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B
Real account
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C
Artificial person's account
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D
Representative personal account
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Solution
The correct option is D Representative personal account Outstanding expense are those expense which are due but not paid and to be added with the respective expenses head and shown as liability in the balance sheet.
Any amount which is due to a person against which the services are already provided for is an outstanding expense. These are personal account but put together clubbed and considered as representative person account.