Explanation:

Real Accounts: These account types are related to assets or properties. They are further classified as Tangible real account and Intangible real accounts.

• Tangible Real Accounts: These include assets that have a physical existence and can be touched. For example – Building A/c, cash A/c, stationery A/c, inventory A/c, etc.

• Intangible Real Accounts: These assets do not have any physical existence and cannot be touched. However, these can be measured in terms of money and have value. For Example  – Goodwill, Patent, Copyright, Trademark, etc.