. Bills Receivable A/c is
A: Personal A/c
B: Real A/c
D: None of the above
Bills receivable represent debtors to whom the company will receive money in future.
There are three different type of accounts, which are personal account, real account, and nominal account.
Bills receivable represent debtors. Debtors come under a personal account.
The correct answer is option A: Personal A/c.