The answer is sales account. A nominal account is an account that is related to revenues, expenses, gains or losses. The purpose of a nominal account is to track the income and expenses of a business, and to determine the net profit or loss for a specific period. Sales account is a nominal account as it records the revenue earned by a business from the sale of its goods or services. Bank account, cash account and stock account are real accounts which relate to tangible assets and liabilities of a business.