accounts are classified into 3... real accounts,nominal 
accounts,personal accounts

accounts are divided into two types.those are personal 
accounts and impersonal accounts.then impersonal accounts 
are agin subdivided into two types,which are real accounts 
and nominal accounts.

Accounts are classified into 3 types: 

Nominal A/c :  Debit all expenses and losses
               Credit all incomes and gains.
Real A/c    :  Debit what comes in
               Credit what goes out.
Personal A/c:  Debit the receiver
               Credit the giver.

 Accounts are classified into 3 types: 
1.PERSONAL ACCOUNTS  DEBIT- THE GIVER
                   CREDIT THE RECEIVER
2.REAL ACCOUNTS      DEBIT WHAT COMES IN
                   CREDIT WHAT GOES OUT
             
3.NOMINAL ACCOUNTS   DEBIT ALL EXPENSES AND LOSSES  
                   CREDIT ALL INCOMES AND REVENUES

1.REAL ACCOUNT 2.NOMINALACCOUNT 3.PERSONAL ACCOUNT

accounts are classified into two 
1.pesonal accounts
2.impersonal accounts
1.personal accounts are again divided into two heads 
  1.conventional personal acounts
  2.inconventional personal accounts
2.inpersonal accounts are again divided into two heads
  1.real account
  2.nominal accounts