Answer Posted / robin sharma

All the Account Based on these formula:
There are 3 types of Accounts.
They are:-
1) Personal Acccount:- Debit the Receiver
and
Credit the Giver

Eg:-Name of the Person,Name of the Company,etc.

2) Real Account:- Debit what comes in
and
Credit what goes out
Eg:- Property a/c,Assest a/c

3) Nominal Account:- Debit Expenses & Loses
and
Credit Profit & Gains
Eg:- Rent,Salary,etc..

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