Answer Posted / suryaprakash nalam
A real account states about assets of an organisaton,
Debit the comming asset and Credit the asset going out.
In real accounts any increment in assets held by the entity
is reflected by increasing the relevant asset account and
depletion by crediting the asset account.
If any asset account is debited then it is on account of
increment in the value or acquisition of that liability or
owner's equity which decreases the resources held by the
entity.
As the total resources held by the entity cannot
indigenously increment themselves the depletion has to be
matched with a fall in resources within the entity.
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