Nominal Accounts

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14/9/04
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Source: http://www.accountz.com/glossary.html#n
Definition: A set of accounts held in the nominal ledger. They are termed 'nominal' because they don't usually relate to an individual person. The accounts which make up a Profit and Loss account are nominal accounts (as is the Profit and Loss account itself), whereas an account opened for a specific customer is usually held in a subsidiary ledger (the sales ledger in this case) and these are referred to as personal accounts.


Source: http://www.ventureline.com/glossary_N.asp
Definition: are those accounts that are closed out each period: revenue accounts, expense accounts, and dividend or withdrawals accounts.
 

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