I. Investment
II. Creditors
III. Premises
IV. Debtors
V. Salaries
A. I, III and IV
B. I, III and V
C. II and IV
D. III and V
Correct Answer: Option D
D. III and V
Explanation
impersonal account: any account other than a personal account, being classified as either a real account, in which property is recorded, or a nominal account, in which income, expenses and capital are recorded.