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Which category of accounts is Rotary Club classified under?

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A
Artificial personal account
💡 Explanation:

Any non trading organisations, companies, government organisations are all examples of artificial personal accounts.
Real accounts are concerned with tangible/intangible items such as furniture, machinery, goodwill etc. Natural personal accounts are Madhav's, Divesh's and Radha's account etc. Representative personal accounts include outstanding expenses, capital account etc.

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