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Answer Posted / md. zaker husain
Golden Rule : Every Debit has a corresponding Credit and
every Credit has its coreresponding debit.
There are Three types of Accounts.
1. Personal Account
2.Real Account
3. Nominal Account
Again there are Golden rules for all the three types of
Accounts, viz.
For Personal Account : Receiver is Debit (Dr.)
Giver or Supplier is Credit(Cr.)
Real Account : What comes in Debit(Dr.)
What goes out Credit(Cr.)
Nominal Account : All expenses and Losses are Debit(Dr.)
All Incomes and Gains are Credit(Cr.)
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