real accounts
noun[plural]
ukusACCOUNTING
a company'saccountsrelatingtoassets,liabilities(= what itowes), andcapital. Amounts ofmoneyin theseaccountsat the end of oneaccountingperiodaremovedto thebeginningof the next one:
Theprincipleruleforrealaccountsis that whatever comes into thefirmisdebitand whatever goes out iscredit.
Compare
nominal account