Answer Posted / arul sakthi

GOLDEN RULES OF ACCOUNTING:

I. PERSONAL ACCOUNT:

i. DEBIT THE RECEIVER
ii. CREDIT THE GIVER

II. IMPERSONAL ACCOUNT

1.REAL ACCOUNT:

i. DEBIT WHAT COMES IN
ii. CREDIT WHAT GOES OUT

2. NOMINAL ACCOUNT:

i. DEBIT ALL EXPENSES AND LOSSES
ii. CREDIT ALL INCOMES AND GAINS

We have two mandatory qualifiers nature of accounts and balancing segment, which will balance the debit and credit and recognize the nature of accounts, my question is what other qualifiers do. Like management. Thank you.

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