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what are the golden rules of accounts and the items of
personal accounts,real account,nominal accounts?
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Answer Posted / deepak chikane
for personal accounts
debit the reciver and credit the giver
(e.g.PERSONS ram sham ARTIFICIAL PERSON firm,socity)
for real account
debit what comes in cerdit what goes out
(e.g. land and building,plant,cash)
for nominal account
debit all expenses and losses and credit all income and gain
(e.g.rent,salary,divident recived)
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