What is the nature of share forfeiture a/c

It is a real account. Debit what comes in and credit what goes out.

Dear sir,

how it is a real account it should be a nominal account as call which are received are transfered to forfeiture a/c, as it is income for the firm.

forfeiture entry -  eq share capital a/c .......dr.

                                  to calls in arrears a/c

                                  to share forfeiture a/c

pls correct me for my mistakes.

regards,

Bhavin Shankar..