Outstanding Salary is A Nominal Account Or A Real Account Or A Personal Account

Accrued Salary / Salary Payable / Outstanding Salary is a not a nominal account as it is the salary outstanding, accrued or payable by the company to employees for what they performed during the accounting but still the payment is not received from company.

Outstanding salary is not a real account as it is related with natural persons or living persons.

Actually, “Outstanding Salary” is a Representative Personal Account as it shows each of the employee to whom the company is liable to pay against the services rendered. Also for more employees, account title as “Outstanding Salaries” for all of certain employees to whom the company is liable to pay during the accounting period.

So, Outstanding Salary is a personal account and not a nominal or real account.