Personal a/c

Debit the receiver

Credit the giver

Eg. Cash amount received from Mohan – 5000

Cash a/c dr 5000

To mohan 5000

Eg.2 cash amount paid to Rahim—Rs. 10000

Rahim a/c dr 10000

To cash 10000

Eg.3 started business with cash—Rs. 20000

Cash a/c dr 20000

To capital a/c 20000

2. REAL a/c

Debit what comes in

Credit what goes out

Eg.1 cash amount received from mohan—rs 5000

Cash a/c dr 5000

To mohan 5000

Eg.2 purchase mobile set in cash—rs 15000

Mobile set a/c dr 15000

To cash a/c 15000

Eg.3 purchased goods in cash—rs 8000

PURCHASE a/c dr 8000

To cash a/c 8000

NOMIMAL A/C

Debit all expenses & losses

Credit all incomes & gains

Eg.1 salary paid to Ramesh for sep-17 by cheque no. 000012—Rs 15000