An example of a real account is

Real accounts are accounts that represent tangible assets or liabilities that exist in the real world. These accounts are not closed at the end of the accounting year, and their balances are carried over to the next accounting period. An example of a real account is the "Office Computer Account," which represents a tangible asset that exists in the real world. This account would record the cost of purchasing office computers, as well as any additions or improvements made to these assets. The balance in this account would be carried forward from one accounting period to the next, and it would be adjusted for any depreciation or disposals of office computers during the year. By contrast, nominal accounts represent revenues, expenses, and gains or losses that are associated with a specific accounting period. These accounts are closed at the end of the accounting year, and their balances are transferred to the company's retained earnings or capital account. Therefore, "Computer Repairs Account," "Computer Insurance Account," and "Depreciation of Computer Account" are examples of nominal accounts as they represent expenses and losses that are associated with a specific accounting period, and their balances are closed at the end of that period.