Professional Documents
Culture Documents
Types of Accounts & Golden Rules
Types of Accounts & Golden Rules
1. Personal Accounts: सभी व्यक्ति, सोसायटी, ट्रस्ट, बैंक और कपिनयों के खािे िससनऱ अकाउं ट है . For
Example: Ishan A/c, Gaurav Sales A/c, Ankit Traders A/c, HDFC Bank A/c.
Ishan Started Business With cash. Ishan Capital A/c Personal Account Rule ko Follow karte hue Cr. hoga
kyoki woh compnay ko paise de raha he.
Sold Goods to Ankit Ankit A/c Personal A/c Rule ko Follow karte hue Dr hoga kyoki Ankit goods ko pane
wala wyakti he
Purchase Furniture in Cash Furniture A/c Real A/c Rule ko Follow karte huye Dr hoga kyo ki woh Company
ke pass wane wali Assets he.
Cash A/c Real A/c Rule ko Follow karte huye Cr hoga kyo ki woh Company ke pass se jene wali Assets he.
3. Nominal Accounts: बबजनेस से संबधं िि सभी आय और खर्स नॉममनऱ अकाउं ट के अंिगसि आिे है । For
Example: Salary A/c, Rent A/c, Commission A/c, Advertisement A/c, Light Bill A/c.
Example: Paid rent in cash Rent A/c Nominal A/c Rule ko Follow karta hua Dr hota kyo ki woh Expenses he
Commission Received in cash Commission A/c Nominal A/c Rule ko Follow karta hua Credit hoga Kyo ki
woh Company ki Income ka Source he.