Concept:Nominal accounts record expenses, incomes, losses, and gains.
Explanation:A. Kofi and Ali Account belongs to persons, so it is a personal account.
B. Plant and Machinery Account represents an asset, so it is a real account.
C. Profit and Loss Account summarises revenues and expenses, hence it is a nominal account.
D. Cash and Bank Account represents assets, so it is a real account.
Therefore, the correct option is C.
Answer:Profit and Loss Account (Option C).