Classification of Account part -2|Natural personal | Artificial Personal|Representative personal|
Автор: Vanijya ki Pathshala & Competition Express Zone
Загружено: 2021-04-19
Просмотров: 427
Описание:
Natural Personal Accounts: Natural Persons are human beings. Therefore, we include the accounts belonging to them under this head. For instance, Debtors, Creditors, Capital A/c, Drawings A/c, etc. ...
Artificial Personal Accounts: Artificial persons are not human beings but can act and work like humans. They have a separate identity in the eyes of law and are capable to enter into agreements.
Representative Personal Accounts: These accounts represent the accounts of natural or artificial persons.
Classification of Account part -1
• Classification of Account part-1|Personal ...
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