Answer / satish

personal a/c are those which uses the names of individuals
or place
ex; ramesh, taj mahal etc.

Real a/c are those which concentrated with assets
ex; buildings, machinery, furnitures etc..

Nominal a/c are those which concentrated with income, expenses,

ex; salaries, commission, etc...

Answer / sai

personal account: debit the receiver &credit the giver
real account: debit what comes in & credit what goes out
nominal account: debit all expancses and losses and credit all profits & gains

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