Question

Accou
108
18) Based on Traditional Approach :
Examples
These accounts relate to natural Natural : Ram's Artificial:
AZCIL
Meaning
persons, artificial persons and Co's
representative person.
Real Account These accounts relate to tangible Tangible
or intangible real assets.
goodwill.
Nominal Account
These accounts relate to expenses,, Expenses : Rent,, Salarie
losses, profit and gain.
Type of Accounts
Personal Account
etc.
Representa
Outstanding Salaries etc.
:
Land Intar
Loss by fire Profit an
Discount received.
MEANING OF DEBIT AND CREDIT
Debit means to enter an amount of transaction on the left side of an account and cre
r an amount of transactions on the right side of an account Roth dohit
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