Explanation

Drawings is an example of an account found in the nominal ledger. The nominal ledger (also called the general ledger) contains accounts for income, expenses, assets, liabilities, and capital-related items that are not specific to individual people or organizations.

Drawings represent money or goods taken out of the business by the owner for personal use. It is recorded in the nominal ledger because it relates to the owner’s capital account, not to transactions with specific external parties.

Creditors accounts are found in the purchase ledger (subsidiary ledger for suppliers). Debtors accounts are found in the sales ledger (subsidiary ledger for customers). These are personal accounts because they relate to specific individuals or companies.

Machineries is a fixed asset account that can be in the nominal ledger, but the question asks for an example, and drawings is the clearest answer as it deals with owner’s equity transactions.