Is Income Summary A Nominal Account, A Real Account Or A Personal Account?

 

Income Summary Account is not a real account or a permanent account as it is closed to Income Statement while real accounts are transferred to balance sheet.

Income summary account is also not a personal account as it is not related with natural or living persons.

Yes, Income Summary is a Nominal Account as it is a temporary account which is finally closed to Income Statement.

So, income summary account is a nominal account and not a real account and a personal account.