Question

Find the odd one:
Wages account, Salary account, Royalty account, Import duty account.

Hint:

Accounts related to operational income and expenses are different from statutory payments such as import duty.

Answer 1

Step 1: Analyze the accounts.
- Wages, Salary, and Royalty are all related to expenses or incomes in the Profit and Loss Account, representing payments or receipts related to operational activities. - Import Duty, on the other hand, is related to a liability or a cost to be paid to the government for importing goods, making it different from the others.

Step 2: Conclusion.
Therefore, the odd one out is Import duty account, as it represents a different type of expense compared to the others.

Final Answer: \[ \boxed{Import \; duty \; account} \]