Concept:Real accounts are permanent balance-sheet accounts, such as assets, liabilities, and capital.
Explanation:Plant account is a fixed asset, so it is real.
Creditors account is a liability, so it is real.
A trading account is not an asset or liability account.
It is a nominal or temporary account used only to compute gross profit at the end of the period.
Its balance is transferred to the profit and loss account, so it is not carried forward.
Therefore it is not a real account.
Answer:D. Trading account