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Answer Posted / g.deepika
accounts are of two types:
1.Personal accounts
2.impersonal accounts
1.personal account:its deals with person name,company etc..
Rule:debit the receiver, credit the giver
2.impersonal accounts are of two types
a)Real account
b)nominal account
real account deals properties,in short account of all assets
rule:debit what comes in credit what goes out
Nominal account deals in expenses,incomes,profit of a
particular co
rule:debit all expenses and losses credit all incomes and
gains
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