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 GIVER
                   CREDIT THE RECEIVER

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 Account:Debit the receiver
                 Credit the giver

Real Account : Debit what comes in 
               Credit what goes out

Nominal Account : Debit all expenses and losses
                  Credit all incomes and gains

Accounting is mainly classified under three categories 
which are below,

Nominal Accounting: Debit all Expenses and Losses
                    Credit all Incomes and Gains

Personal Accounting: Debit the Receiver
                     Credit the Giver

Real Accounting: Debit What comes in
                 Credit what goes out.

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 Expenses and losses.

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 Expenses and losses

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 GIVER
                   CREDIT THE RECEIVER

Personel a/c  : Debit the receiver 
                Credit the giver

Real a/c      : What comes in Debit
                What goes out Credit

Nominal a/c   : Debit all Loss and Expenses
                Credit all Incomes and gains.

Personal A/c : Debit the receiver
               Credit the giver

Real A/c     : Debit what comes in
               Credit what goes out

Nominal A/c  : Debit Loss and Expense
               Credit Profit and Gains

real a/c : debit what come in 
          credit what goes out

nominal a/c :debit all expenses & loses
             credit all profit & gain
 
personal a/c :debit the recevier
             credit the giver

Real Account : Debit what comes in
               Credit What goes out 

Personal Account: Debit the Receiver
                  Credit the Giver

Nominal Account: Debit all Expenses & Losses
                 Credit all Income & Gains

Real account      :Debit what comes in
                   Credit what goes out


Personal Account  :Debit the receiver  
                   Credit the giver

Nominal Account   :Debit all expenses & Losses
                   Credit all Income & gains

Personal Account : Debit the receiver
                   Credit the giver

Nominal Account : Debit all expenses and losses
                  credit all incomes and gains

Real Account :    Debit what comes in
                  Credit what goes out

PERSONAL ACCOUNT :      Debit the receiver 
                        Credit the giver 
(Its is related to peson, firm etc....................)

REAL ACCOUNT     :      Debit what comes in
                        Credit what goes out 
(Its related to goods, cash etc.......................)

NOMINAL ACCOUNT  :      Debit all expenses and losses 
                        Credit all incomes and gains
(Its related to incomes and expenditure (both Direct & 
Indirect))

there are 4 Golden Rules of accounting

1  personel *  debit the receiver
            *  credit the giver

2  real    *  debit what comes in
           *  credit what goes out

3  nominal *  debit all expences and losses ex discount 
              recieved,commission received
           *  credit all incomes and gains ex salary, 
               rent,advertisment,

4  personel representive a/c

As the above answers gives us idea about the A/c 'ing rules.
but in simple word 

debit what comes in
credit whats goes out

in that you always get one thing .means something is coming
or going you can take any transaction you get one of it .
and automatically ones you get any one answer you get second
answer also. its very easy to use to update the journals
entry's in tally or in your exams. try it

Personal account:  Debit the receiver & Credit the giver.

Real account    :  Debit what comes in & Credit what goes   
out.

Nominal account :  Debit all expenses & Credit all incomes 
& Gains.

real account:debit what comes in  
             credit what goes out

nominal account:debit all expenses and losses
                credit all gains and incomes

personal account:debit the receiver
                  credit the giver

Personal Account:Debit the receiver
                 Credit the giver

Real Account : Debit what comes in 
               Credit what goes out

Nominal Account : Debit all expenses and losses
                  Credit all incomes and gains

SANDEEP GUPTA
MOB NO 9910396673
GHAZIABAD.UP

Golden Rules of Accounting

Personal Account  Debit the Receiver
                  Credit the Giver

Real Account       Debit What Comes In
                   Credit What Goes Out

Nominal Account    Debit all Expenses and Losses
                   Credit all Incomes and Gains

1. Debits always equal credits; 2. Increases do not 
necessarily equal decreases; and, 3. Assets - liabilities = 
owner's equity (the accounting equation).

personal a/c-debit the receiver

Nominal a/c-all expenses,losses debit,all incomes,and gains 
credit

Real A/c-What comes in Debit
         What goesout credit

Valuation A/c

Personal A/c: Debit the receiver
              Credit the Giver

Real A/C    : Dr. What come in
              Cr. What goes out

Nominal A/C : Dr. All expense & loss
              Cr. All incomes & gains

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 expences and losses
            Credit all incomes and gains

For the purpose of accounting we can classify the accounts 
as three catagories. They are Personal account, Real 
account and nominal account.For each and every transaction 
there will be two aspects,ie,. Debit and credit. So while 
applying the golden principles upon these catagories we can 
reac the bellow mentioned summary.

Personal account:Debit what comes in, Credit what goes out.
Real account    :Debit the reciever while Credit the giver.
Nominal account :Debit all expences and losses, Credit all 
                 incomes and gains.