Answer / ayisha

real Nominal & Personal
1.Personal Account:Debit the receiver n credit is the giver.

2.Real Account:Debit what comes in n credit what goes out.

3.Nominal Account:Debit all expenses n losses n credit all incomes n gains.

Answer / saumen datta

There are two types of accounts i.e. personal and impersonal accounts. Impersonal accounts is sub-devided by real accounts and nominal accounts.

As per three golden rules :

a) Personal Accounts : Debit the receiver and Credit the giver

b) Real Accounts : Debit what comes in and credit what goes out

d) Nominal Accounts : Debit all the expenses and Credit all the incomes.

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