Personal accounts can take the form of

natural person accounts like proprietor’s account, suppliers account, receivers account (like Mohan’s a/c, Shashi’s A/c, Naresh’s a/c), etc.

artificial persons’ and body of persons’ accounts like limited company’s account, bank account, insurance company’s account any governments account, etc.

representative personal accounts like salaries outstanding accounts, unexpired insurance account, interest received in advance account, etc.

All of the above