Items of Different Accounting’ Accounts

Personal
Impersonal
Accounts Debit & Credit Rules
Accounts
Items Real Nominal
Debit Credit
Account Account
Purchases  
Purchase Return  
Sales  
Sales Return  
Fuel & Power  
Salaries  
Cash  
Debtors  
Furniture  
Creditors  
Capital  
Rent  
Commission  
General Expenses  
Plant & Machinery  
Wages & Salaries  
Building  
Cash in Hand  
Cash at Bank  
Drawings  
Motive Power  
Coal, Gas, & Water  
Dock & Cleaning Charges  
Carriage Inward  
Carriage Outward  
Interest Received  
Interest Paid  
Refreshment charges  
Company Cars & Trucks  
Stationary  
Dividend paid  
Security Charges  
Repairing Charges  
Utility Bills  
Discount Allowed  
Discount Received  
Investment   