accounting means not only calculation of income & 
expenditure. there are 3 typs of account golden rules which 
describes the organisational financial details with the 
help of these three rules.

1) nominal
2) real
3)personal 


& for that all ruls are there.

for 1st all exp.are debited all gain is credited
2nd debit what comes in credit what goes out .
3rd debit the reciver & credit to giver.

this are the basic rules of accounting

Firstly Acconts have two types ;-

 1. Personal Acconts

 2. Impersonal Accounts  ( Real A\cs & Nominal A\Cs )
            


The three "Golden Rule" of Debit & Credit based on 
Classification of A/Cs are:-

1. Personal Account -   Dr. the Reciever
                        Cr. the Giver

2. Real Account     -   Dr. What Comes in
                        Cr. What Goes Out

3. Nominal Accont   -   Dr. all Expenses & Losses
                        Cr. all Profits & Gains.

In Personal A\cs - DR. the Receiver & CR. the Giver.
In Real A\CS -     DR. what comes in & CR. what goes out.
In Nominal A\Cs -  DR. all exp. & losses & CR. all profits 
& Gains.