Concept:A real account is an account used to record the assets and properties owned by a business.
Real accounts are permanent because their balances are carried forward to the next accounting period.
Explanation:Accounts in accounting are broadly classified into real, personal, and nominal accounts.
Real accounts represent assets such as machinery, cash, buildings, and furniture owned by the business.
The machinery account records the cost of machinery owned, so it is an asset and therefore a real account.
The sales account is a nominal account because it records revenue earned from selling goods.
The insurance account is a nominal account because it records an expense paid by the business.
The discount received account is a nominal account because it records a gain or income for the business.
Among the given options, only machinery appears in the real ledger because it is an asset.
Answer:D. Machinery.