Answer Posted / karan singh

There are three types of account:-
1> Personal Account:- The accounts relating to induviduals, firms, associations or companies are known as personal accounts.
Debit the receiver.
Credit the giver.
2> Real Account:- The accounts rekating to all assets & properties are called real accounts.
Debit whats comes is.
Credit whats goes out.
3> Nomial Account:- The accounts relating to expenses, losses, incomes & gains are know as nominal accounts.
Debit all Expenses & Losses.
Credit all profit & gains. 

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