classification-SP

Are you confusing words "nominal" "real" as used in the context of interest rates? In accounting there is one "general" ledger - which historically was called the "nominal" ledger - the old term is still used not not so much. There is no such thing as "real" account. "Personal" accounts are generally used for unincorporated business - sole traders and partnerships - for separating out from business transactions those which are the owners'/proprietors'/partners'.