खालीलपैकी कोणत्या खात्यात नेहमी नामे शिल्लक (Debit Balance) असेल ?

The correct answer is Option B (Real A/c).

Key Points:
• Real Accounts represent tangible or intangible business assets and properties (such as Cash, Land, Building, Machinery, Furniture).
• Since physical or legal assets cannot have a negative balance, Real Accounts always show either a debit balance or a zero balance.
• Personal Accounts can have either a debit balance (Debtors) or credit balance (Creditors).
• Nominal Accounts have debit balances for expenses/losses and credit balances for incomes/gains.
• Key Takeaway: Real Accounts (Assets) always carry a debit balance because business physical/intangible assets cannot be negative.