Answer Posted / seema kamble

There Are two Types of Accounts They Are:-

Personal A/C
Inpersonal A/C :- 1)Real A/C
2)Nominal A/C


Personel A/c :- Debit The Reciever
Credit the Giver
Eg:-Name of the Person,Name of the Company,etc.


Real A/c :- Debit what comes in
Credit what Goes Out
Eg:- Property a/c,Assest a/c


Nominal A/c :- Debit All The expenses And Losses
Credit All the Income And gains.
Eg:- Rent,Salary,etc.

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