Answer / sangeetha

personal a/c deals with natural persons,Artificial persons
Natural persons ex:-ram,shyam
Artificial persons ex:-SBI,ICICI.
principal of personal a/c
"Debit the receiver
"credit the giver"

Answer / ravi

An account opened in the name of a person is called personal
account. Ex.S.Drs, S.Crs. loans&advances. They will appear
only in B/S. Debit the receiver and credit the giver.

Answer / abhishek rastogi

Personal A/c are those a/c which deal with person(who will be natural Ex. Abhi, Manoj etc. or Artificial Ex. Bank).
The Debitor shows in P/L credit side and the creditor shows in P/L Debit side.

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