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Golden rules of accounting
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Answer Posted / shib sankar mitra
PERSONAL ACCOUNTS = Receiver of Benefit__________________ Dr.
Giver of Benifit ____________________ Cr.
Real Accounts = Whats Comes In __________________________ Dr.
Whats Goes Out __________________________ Cr.
Nominal Accounts= All Expenses & Losses _________________ Dr.
Income & gain _________________________ Cr.
Example= 1. Personal A/C Mr. A =Dr. & Capital = Cr.
2. Real A/C Cash= Dr, & Cr.
3. Nominal A/C = Purchase = Dr. & sales= Cr.
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