Types of Personal Account in Accounting | Explained with Examples | Prayug
Автор: Prayug Unit of Stuvalley
Загружено: 2026-02-19
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Here’s your SEO-optimized YouTube Title, Description, and Tags for Types of Personal Account 👇
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Types of Personal Account in Accounting | Explained with Examples
Alternative Title:
3 Types of Personal Accounts | Natural, Artificial & Representative
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In this video, you will learn about the Types of Personal Account in Accounting in a simple and easy way. Personal accounts are one of the three main types of accounts and are very important for passing journal entries.
📌 Types of Personal Accounts:
1️⃣ Natural Personal Account
Accounts related to real human beings.
Examples: Ram’s Account, Sita’s Account
2️⃣ Artificial Personal Account
Accounts related to organizations or institutions created by law.
Examples: ABC Ltd., Bank Account, Company Account
3️⃣ Representative Personal Account
Accounts that represent a group of people.
Examples: Outstanding Salary, Prepaid Rent, Wages Payable
📖 Golden Rule of Personal Account:
“Debit the Receiver, Credit the Giver.”
🎯 This video is useful for:
✔️ Class 11 & 12 Commerce Students
✔️ B.Com Students
✔️ Accounting Beginners
✔️ Competitive Exam Preparation
By the end of this video, you will clearly understand all three types of personal accounts with proper examples.
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