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Answer Posted / midhun raj pk
In accounting peronal account classified as three, 1.
Natural peronal accountL:its relates to transactions of
human beings like Ram, Rita etc…
2.Artificial (legal) personal account: for business
purpose, business entities are trated to have separate
entity. They are recognised as persons in theeye of low for
dealing with other person. For example: Government,
companies (Pvt or Limited), clubs, co-operative societies
etc..
3.Representative personal account: outstanding liability
account, capital account, drawings account
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