What is the accounting nature of outstanding salaries (personal, real or nominal account)?

its a personal account based on the fact that it relates to actual persons.
Also the nature of this account is a liability (accrual) account since it is still unpaid.
Thus the amount should be debited to the P & L as expense and a corresponding credit shall to liabilities.
When the salaries are actually paid the liability would be debited and cash/bank credit.

Outstanding Salary is expenses liability in nature therefore it is nominal account by nature.

Above answers are a good explanation of how this entry should be made.
Dr expense and Cr to salary payable.
Its liability entry will be in current liabilities as this amount is to be paid with in next 12 months.
May be you are confusing some terms as real and nominal concepts are used in financial management.
For example we buy a land of $5,000 and for example after 5 years its Market Value is $8,000 Then we will say that its nominal value/face value/cost initially incurred is $5,000 and its real value/Market value is $8,000.
As the inflation factor (main reason) and other factor cause land price to rise up so in real terms (Nominal + inflation = real term) its now $8,000.
Well in your case if we see the matter form above point of view if we keep the salary at the same amount than it will be in nominal term but if after it is still payable after one year and we increase it by putting inflation than we will say it will be in real term.
Personal account is some time different from ledger as company may have been using software's HR module so if and one want a print out of ledger than it may only be showing date transactions opening and closing balance but if you take out that print from HR module then there will be more detail showing personal details of employee like purpose of loan, schedule of repayment, security given and reference etc.

Outstanding Salary is a personal account because it owes to the person and in Balance Sheet it will be treated as outstanding expense under liability head.

Outstanding salaries is classified as one of the real accounts.

Accounting nature of outstanding salaries (Nominal A/C

outstanding salary is a representative personal a/c. Normally the salary should be given to the employees(person),..since the expenses due, to be paid to the exployees it should be treated as representative personal a/c.Since it is an expenses it should be shown in the liability side of the balance sheet

 

Representative Personal Account - b' cos we have already taken services from somebody eg.employee, worker etc.
But still we have not paid them.
Other examples are expenses paid in advance, Income received in advance.......
'Payable/Outstanding' is not an expense but a liability.
so it is not classified as nominal account.

Oustanding salaries/ salary payable is Personal account

Personal account any account which is due to a person against which the services are already provided for is an outstanding expensesther are personal account