Answer / satyanarayana raju

To speed up journalisation of transactions accounts were
brodly clasified into 5 catogories
Group Rules for Debit and Credit

1.Capital Credit increases debit decreases
2.Liabilities Same as above
3.Incomes and Gains Same as above
4.Assets Debit increases and Credit decreases
5.Expenses and losses Same as above

EXPAND______________IFC

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