CLEP Marketing Practice Exam 2025 – All-in-One Guide to Achieve Top Scores!

Natural accounts are typically used in accounting to categorize expenses based on their inherent nature or type. This means they classify costs by what they represent rather than by their function in the organization.

Salaries and supplies are examples of natural accounts because they describe specific types of expenses. For instance, salaries reflect the compensation paid to employees for their work, while supplies refer to the materials consumed in the business's operations. Natural accounts provide a clearer picture of the types of expenditures a business incurs.

In contrast, the other options refer more to functional categories of accounts. Marketing expenses and liabilities focus on function-related expenditures and obligations, while project revenues and expenditures categorize financial activities based on specific projects. Sales and distribution costs, on the other hand, concentrate on costs related to the selling and distributing of products, which is also function-driven rather than nature-driven.