The impersonal accounts are divided into two categories: real accounts and nominal accounts.
Real accounts are accounts that represent tangible assets or liabilities such as machinery, buildings, land, etc. These accounts are also known as permanent accounts because they are not closed at the end of each accounting period.
Nominal accounts, on the other hand, represent revenues, expenses, gains, and losses. These accounts are also known as temporary accounts because their balances are closed at the end of each accounting period and transferred to the owner's equity or retained earnings account.
Therefore, the correct answer is: real and nominal accounts.