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Goodwill is a intangible fixed assets and accounts receivable are. Assets liabilities and equity accounts are not closed. Information Processing Bookkeeping Business Accounting Education Accounting Student Which of the following accounts is considered a permanent or real account. . Both Inventory and Accounts Receivable. These accounts are called. For each of the following accounts identify whether it is nominaltemporary or realpermanent and whether it is reported on the Balance Sheet or the Income Statement. ACCT 211 Final Exam. Also referred to as real accounts. -A record containing increases and decreases in a specific asset liability equity revenue or expense item. Real accounts Balance sheet accounts. The operating cycle for a merchandiser that sells only for cash moves from. Revenues expenses and dividend accounts which are closed are closed at the end of each accounting period are. ...