Identify which of the following accounts is classified as a Nominal Account.

Explanation

Nominal accounts are related to expenses, losses, incomes, or gains. Among the options, Rent Expense Account represents an expense and is therefore a Nominal Account. Outstanding or Accrued Salary is a liability (a Real or Personal Account), SBI Account is a bank account (a Real Account), and Debtors or Accounts Receivable is a Personal Account.