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Which pair of accounts is generally maintained fully even when records are incomplete?
ANominal and real accounts
BReal and impersonal accounts
CNominal and capital accounts
DCash and personal accounts
Answer & Solution
Correct answer: D. Cash and personal accounts
1. Under incomplete records only some accounts are kept in full.
2. The textbook states that in general only cash and personal accounts are maintained fully.
3. Real and nominal accounts are not maintained properly, and some transactions are omitted altogether.
4. Its example of a transaction not recorded at all is depreciation on fixed assets, which touches only real and nominal accounts.
_Source: TN HSC Class 12 Accountancy (Samacheer Kalvi, Govt of Tamil Nadu), Unit 1 "Accounts from Incomplete Records", §1.3_
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