real a/c-all the a/c related to any assets of company is
called real a/c
dr.-what comes in business
cr.what goes outto business
ex-purchase furniture for cash Rs-10,000
furniture a/c -dr 10,000
to cash a/c 10,000
Nominal a/c-all the income7expenditure related to business
is called nominal a/c
dr all expenditure
cr all income
ex- salary paid rs 5,000
salary a/c dr 5,000
to cash a/c 5,000
personal a/c-all the a/c related to
personal,institutions,organisations is called personal a/c
dr-the reciver
cr-the giver
ex.cash recived from soni Rs.20,000
cash a/c dr 20,000
to sonia/c 20,000
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