Answer Posted / bhairab sa

There are three types of accounts.They are
Personal Account.
Real Account.
Nominal Account.
ex:
personal a/c: rama a/c,krishnaa/c, jaya a/c,prami a/c.
Real a/c: cash a/c.
nominal a/c:salary a/c, commission a/c, rent a/c.
Rules:
personal a/c: debit the receiver,credit the giver.
real a/c:debit what comes in ,credit what goes out.
nominal a/c:debit all incomes and gains, credit all
expences and losses.

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