What is Personal Account

Описание: Types of accounts and Golden Rules of Accounting in most easy way
Real, Personal, Nominal Accounts and Golden Rules of Accounting

Personal Account:
• It Represent the person or Business (Firms, Proprietorship Firm, Company etc)
• Can be classified into three
1. Natural Person: Vaibhav, Ram, Neha
2. Artificial Person: Reliance Industries, Wipro Ltd , HDFC Bank
3. Representative Company: Outstanding Expense , Outstanding Salary , Prepaid Rent
• They can have Debit or Credit balance
• Golden Rules of Accounting for Personal Account
-Debit the Receiver
-Credit the Giver
• Example: Cash Given to Neha Rs3,000

• Neha Account Dr (Receiver of Cash) 3,000
To Cash (Going Out) 3,000



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