Correct answer is C because only bad-debts a/C is shown in p&l a/C this account follows only nominal account and all others are shown in balance sheet and balance sheet follows real account

Nominal Accounts:

Nominal accounts are accounts that are used to record revenue, expenses, gains, and losses. These accounts are temporary in nature and are closed at the end of the accounting period to transfer the balances to the retained earnings or capital account.

Examples of nominal accounts include:

a) Debtors account: A debtor is a person or entity who owes money to the company for goods or services provided on credit. The debtors account is a nominal account that records the amount owed by customers or clients. It is an asset account as it represents the amount receivable from debtors.

b) Loan account: A loan account is a nominal account that records the loans taken by the company from external sources such as banks or financial institutions. It represents the amount payable by the company to the lender and is classified as a liability account.

c) Bad debts account: The bad debts account is a nominal account that records the amount of debt that is considered uncollectible. When a customer defaults on their payment, the company writes off the debt as a bad debt and records it in this account. It is considered an expense account as it represents the loss incurred by the company due to non-payment.

d) Bank overdraft: A bank overdraft account is a nominal account that represents the amount by which a company's bank account is overdrawn. It is a liability account as it represents the amount owed by the company to the bank. Bank overdrafts are typically used to manage short-term cash flow issues.

Conclusion:

In the given options, the correct answer is option 'C' - Bad debts account. Bad debts account is a nominal account that records the uncollectible debts and is classified as an expense account. Debtors account, loan account, and bank overdraft are also nominal accounts but they are not the correct answer in this case.