Real Account

What coms in Debit
What goes on Credit

Expenses comes under Profit and loss Account

Personal Account

Debit the Receiver
Credit the Giver

Examples
I received the loan Rs.5,00,000/-

Nominal Account

Expenses and Loss are Debit
Incomes and Gains are Credit

No

Mr No I think that your parents didnt name you so far. Why 
you people are playing and wasting time.Feel response and 
plan yourself.
Mr Murali do you knoww what you write.Your answer carries 
no meaning 
The question is give some examples  and their placements
You observe the answers
Accounts are clasified into 3
Personal accounts,Real accounts and Nominal accounts.The 
clasification is meaningful
Personal accounts--- To do business we have to maintain 
contacts with persons and organisations formed by persons
Real accounts--- It deals with assets of the business
Nominal accounts---- It deals with expenses and incomes of 
business
Examples
Personal    Supplier and customer
Real accounts---- Furniture
Nominal accounts- Sales, purchases
Nominal account balances will be placed under Profit and 
Loss account
Personal accounts and Real accounts will be placed under 
Balance Sheet.
In this juncture I will be pleased to advice you. Commerce 
is a good subject. Dont neglect to improve it. 
I am a Tax Practitioner doing since 35 years, with interest 
I composed 6 sets of question papers along with answer 
books. If interested pl send e-mail to me

real  account means it deals with assets side.
nomial account means it deals with expenses and 
losses,incomes and gains.
personal account means it is the account of an individual 
or firms