Answer Posted / irfan

Accounts are two types i.e..
1)Personal Account,
2)Impersonal Account.
1)Personal A/c:-
debit the receiver
credit the giver
2)Impersonal A/c:-
impersonal A/c further divided into two types i.e.
a)Real Account:-
what comes in debit
what goes out credit
b)Nominal Account:-
debit all expenses and losses
credit all incomes and gains

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