Question

Find the odd one:
General reserve account, Creditors account, Machinery account, Capital account.

Hint:

Liabilities like Creditors account differ from reserves and assets, which are long-term in nature.

Answer 1

Step 1: Analyze the accounts.
- General reserve, Machinery, and Capital accounts represent long-term items (reserves and assets). - Creditors account represents a liability, which is a short-term obligation.

Step 2: Conclusion.
Therefore, Creditors account is the odd one out, as it represents a liability, whereas the others represent long-term items.

Final Answer: \[ \boxed{Creditors \; account} \]