Saturday, April 4, 2020

Types of accounts

There are three types accounts

1.personal account : the account which is closely related to the name of an entity either natural or artificial.
For example : Ram, shyam, ram trading account, bank account, drawing account,capital account etc.


2. Real account : real account are those account which relate to a thing having a physical substance, that can be moved at our wish.it may be goods, assets etc.
Example : furniture, closing stock , casa etc.

3. Nominal account : these account are closely related to expenses, incomes, gains,profits, etc.
For example : salary , rent, commission, discount etc.

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