Balance sheet accounts:. a. are not affected by adjustments. b. are called real accounts. c. represent amounts accumulated during a specific period of time. d. have zero balances after the closing entries have been posted.

b. are called real accounts.

Explanation:

Balance sheet accounts are called real accounts.

There are two type of accounts:

Nominal account: It is an account which close at the end of every accounting or financial year. It always open as fresh account every year as nothing is carried forward in the next financial year, that´s why it is also known as Temporary account. Example: Income and expenditure account.Real account: It is an account which does not get closed at the end of every accounting or financial year. It always open with previous year´s balance amount as it get carried forward in the next financial year, that´s why it is also know as Permanent account. Example: Balance sheet account.

Balance sheet account has a record of assets, liability and stockholder´s equity, which does not closed every accounting year and it´s balance get carried forward to next financial year.