Answer Posted / ranjith kumar m

Accounts are classified into 3 types, they are
1.PERSONAL ACCOUNT : "DEBIT THE RECEIVER AND CREDIT THE GIVER" Personal a/c Eg.Ramana A/c, Ranjith A/c, Mamatha A/c and Impersonal A/c.SBI A/C, ANDHRA BANK A/C
2.REAL ACCOUNT : "DEBIT WHAT COMES IN AND CREDIT WHAT GOES OUT". This account explanies the all assets like Tangibale and Intangibale assets. Tangibale Assets eg.FURNITURE A/C, PLANT A/C, BUILDING A/C,etc., Intangiable A/c.PATENTS A/C, GOODWILL A/C,
3.NOMINAL ACCOUNTS : "DEBIT ALL LOSSES & EXPENSES CREDIT ALL INCOMES & GAINES . EG.SALRIES A/C, WAGES A/C, ADMIN EXPENSES A/C, OFFICE EXPENSES A/C, Etc.,

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