Final answer:
An inventory account is a Real account, which includes assets on a company's balance sheet and is carried over to the next accounting period.
Step-by-step explanation:
An inventory account is classified as a b) Real account. Real accounts are part of the balance sheet and include assets, liabilities, and equity accounts. An inventory account falls under the assets category as it represents the value of a company's goods that are yet to be sold. These items can be raw materials, work-in-progress, or finished goods. The primary characteristic of real accounts is that their balances are carried over to the next accounting period; they are not closed at the end of the accounting period, unlike nominal accounts which are reset by transferring the balance to the retained earnings.