Types of Account

There are three types of account

1)    Personal Account =>  कुनै व्यक्ति संघ सस्था आदि संग सम्बन्धित खाता हो 

2)    Real Account        => ;DklQ ;+u ;DalGwt vftf xf] .

3)    Nominal Account => ;a} vr{ / gfkmf ;+u ;DalGwt vftf xf] .

Golden Rule of Account

A.   According to Personal Account:

Kffpg] JolSt jf ;+:yf – Dr.          Or    Debit The Receiver     'Dr.'

lbg] JolSt jf ;+:yf –   Cr.        Or   Credit The Giver        'Cr.'

B.   According to Real Account :

        ;DklQ cfof] eg] – Dr.             Or      what comes in           'Dr.'

         ;DklQ uof] eg] –  Cr.             Or      what goes out            'Cr.'

C.   Nominal Account :

         ;a} ls;Ldsf] vr{ / 3ftf    –  Dr. Or     All expenses and losses 'Dr'

         ;a} ls;Ldsf] cfo / k|fKtL –     Cr. Or     All Income and gains   'Cr.'