Personal A/C

पहचान :- Any Company Name A/C, Any Single Personal

Name A/C, Bank A/C, Capital A/C Etc.

Golden Rule
1-Debit the Receiver (लेनदार)
2-Credit the Giver (देनदार)
 Golden Rule of A/C

Personal A/C Nominal A/C

1-Debit All Expenses / Loss (सारे खर्चे)
1-Debit the Receiver (लेनदार) 2-Credit All Income/Gains (सारे इनकम)
2-Credit the Giver (देनदार) Real A/C
1-Debit What Comes in (जो आता है वो डेबिट )
2-Credit What Goes Out (जो जाता है वो क्रे डिट )
 Exercise 3
Ques:- Company ने Rs.5000/- Commission प्राप्त किया |

Particular (A/C) Folio (Type) Debit (Dr) Credit (Cr)

Cash A/C

Commission A/C