Question

what type of account is stock, real or nominal ?​

Answer 1

Real Accounts

The elements or accounts which represent tangible aspects. Cash a/c - representing cash which is tangible. Goods/Stock a/c - representing Stock which is tangible.

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Answer 2

Nominal Accounts

The elements or accounts which represent expenses, losses, incomes, gains.

Salaries a/c - representing expenditure on account of salaries, an expense.

Interest received a/c - representing income on account of interest, an income.

Loss on sale of Asset a/c - representing the loss incurred on sale of assets, a loss.

We do not come across such accounts till a later stage of our learning. For now, please, assume that such accounts exist.