This is what i found out 1. Personal Accounts 2. Impersonal accounts 3. Representative Personal Account In that------------- 1.Personal Accounts:----- A) Natural Persons:names, etc B)Artificial persons:banks, Companies & firms etc 2.Impersonal Accounts:-------- A)Real Account:cash, assets etc. B)Nominal Account:Expenses, Incomes & Losses, Gains 3.Representative Personal Accounts:----------- A)Out Standing expenses, prepaid expenses etc.
Not sure I understand your Question totally. But, in Accounting Chart of Accounts there are Assets, Liabilities, Owners/Shareholders Equity for Balance Sheet Accts and Income and Expense accts for the Income Statement (or P/L Statement).