Answer Posted / raju malode

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))

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Expand-------URM

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