1. Real Accounts      :  Debit what comes in
                         Credit what goes out

2. Nominal Accounts   :  Debit All Expenses And Losses
                         Credit All Income And Revenue

3. Personal Accounts  :  Debit the Reciver
                         Credit the Giver

personal a/c
dr. the ricever cr.the giver

real a/c
dr. what comein cr. what goesout

nominall a/c
dr. all expenses/loss cr. all incom/gain

REAL ACCOUNTS      DEBIT WHAT COMES IN
                   CREDIT WHAT GOES OUT
             
NOMINAL ACCOUNTS   DEBIT ALL EXPENSES AND LOSSES  
                   CREDIT ALL INCOMES AND REVENUES

PERSONAL ACCOUNTS  DEBIT THE RECEIVER
                   CREDIT THE GIVER

Personal A/c
Debit The receiver    credit giver

Real A/c
Debit what comes in     credit what goes out

Nominal A/c
Debit all expenses or losses   credit All incomes or gains

1. Real Accounts      :  Debit what comes in
                         Credit what goes out

2. Nominal Accounts   :  Debit All Expenses And Losses
                         Credit All Income And Gains

3. Personal Accounts  :  Debit the Reciver
                         Credit the Giver