Salaries Expense Is A Nominal Real Or Personal Account In Accounting

In Accounting, What Types Of Account Salaries Expense Is?

Salaries expense is not a real account as it is not related with assets and liabilities accounts, which are Permanent Accounts, which are finally transferred to balance sheet.

Salaries expense is also not a personal account as it has no concern with living or natural persons such as Mr. A’s account which is related with living person but it is not related with nominal accounts i.e., revenue & expense accounts.

Yes, Salaries expense is a Nominal Account as it is an expense account recorded in Income Statement.

Salaries expense account is a temporary account as it is closed at the end of accounting period. Also it is not a permanent account as it does not have any balance left at the end of the accounting period.