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Which of the following is not a real account?

Which of the following is not a real account?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Plant account
  • B Salaries account
  • C Creditors account
  • D Trading account
Correct Answer: Option B
Explanation:
[b]Examples of real accounts are:[/b]

Cash.

Accounts receivable.
Fixed assets.

Accounts payable.
Retained earnings.

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