An account that is not held in the name of a certain person (natural or legal person). Such an account does not relate directly to a business with which a reporting entity deals. An impersonal account is a ledger account that does not bear the name of a certain person, such as a nominal account or real account.

For example, in the accounts of the nominal ledger, there are different types of expenses paid out for different purposes like rent, insurance, communication, etc. As these expenses are related not to a person to whom the amount of expense is paid and are more linked to a certain purpose or reason, the accounts for such expenses are known as impersonal accounts (as opposed to personal accounts).