Answer Posted / tirumal

For the accounts purpose the accounts are mainly divided
into three heads of the accounts, below are the list of the
accounts and correspoding rules

1.Personal accout:

Debit : The receiver
Credit : The giver

2. Real Account:

Debit : What comes in
Credit : What goes out

3. Nominal Account

Debit : all expenses and losses
Credit : All incomes and gains

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