Real, Personal And Nominal Accounts

Real, Personal and Nominal Accounts: There are mainly three type of accounts in accounting: Real, Personal and Nominal accounts, personal accounts are classified under three subcategories: Artificial, Natural and Representative. If you fail to identify an account correctly as either a real, personal or nominal, in most cases, you will get the journal entries incorrect.

1. Real AccountsAll assets of a firm, which are tangible or intangible, fall under the category “Real Accounts“.

Tangible real accounts are related to things that can be touched and felt physically. A few examples of tangible real accounts are building, machinery, stock, land, etc.

Intangible real accounts are related to things that can’t be touched and felt physically. A few examples of such real accounts are goodwill, patents, trademarks, etc.

Golden rule for real accounts

Debit what comes in

Credit what goes out

Example

The transaction below shows the interaction of two different real accounts: one is furniture and the other is cash, both of them are assets of the company and hence classified as real accounts.

Purchased furniture for 10,000 in cash 

Accounts Involved	Debit/Credit	Rule Applied
Furniture A/C	Debit	Furniture is real a/c so Dr. What comes in
To Cash A/C	Credit	Cash is a real a/c so Cr. What goes out

1. वास्तविक खातों

मूर्त या अमूर्त हैं जो एक फर्म की सभी परिसंपत्तियों, श्रेणी "वास्तविक खातों" के अंतर्गत आते हैं

मूर्त वास्तविक खातों को छुआ और शारीरिक रूप से महसूस किया जा सकता है कि चीजों से संबंधित हैं। मूर्त वास्तविक खातों के कुछ उदाहरण, मशीनरी, शेयर, जमीन, आदि का निर्माण कर रहे अमूर्त वास्तविक खातों को छुआ और शारीरिक रूप से महसूस नहीं किया जा सकता है कि चीजों से संबंधित हैं। ऐसे वास्तविक खातों के कुछ उदाहरण आदि सद्भावना, पेटेंट, ट्रेडमार्क हैं|

वास्तविक खातों के लिए सुनहरा नियम

 में क्या आता है डेबिट
 बाहर चला जाता है क्या क्रेडिट

उदाहरण

लेन-देन के लिए नीचे दिए गए दो अलग-अलग वास्तविक खातों की बातचीत से पता चलता है: एक फर्नीचर और अन्य उन दोनों को कंपनी की संपत्ति है और इसलिए वास्तविक खातों के रूप में वर्गीकृत कर रहे हैं, नकदी है।
नकदी में 10,000 के लिए फर्नीचर खरीदा

शामिल डेबिट / क्रेडिट नियम एप्लाइड लेखा
फर्नीचर ए / सी डेबिट फर्नीचर क्या में आता डॉ तो असली ए / सी है
नकदी के लिए ए / सी क्रेडिट नकद सीआर तो एक वास्तविक ए / सी है। क्या बाहर चला जाता है

* राशि डेबिट और क्रेडिट दोनों में 10,000 हो जाएगा।*Amount will be 10,000 in both debit and credit. 

2. Personal Accounts

These accounts are related to individuals, firms, companies, etc. A few examples of personal accounts include debtors, creditors, banks, outstanding/prepaid accounts, accounts of credit customers, accounts of goods suppliers, capital, drawings, etc.

Natural personal accounts:  This type of personal accounts is the simplest to understand out of all and includes all god’s creations who have the ability to deal, who, in most cases, are people. E.g. Kumar’s A/C, Adam’s A/C, etc.

Artificial personal accounts: Personal accounts which are created artificially by law, such as corporate bodies and institutions, are called Artificial personal accounts. E.g. Pvt Ltd companies, LLCs, LLPs, clubs, schools, etc.

Representative personal accounts: Accounts which represent a certain person or a group directly or indirectly. E.g. Let’s say that wages are paid in advance to an employee – a wage prepaid account will be opened in the books of accounts. This wages prepaid account is a representative personal account indirectly linked to the  person.

Golden rule for personal accounts

Debit the receiver

Credit the giver

Example

The transaction below demonstrates the interaction between two different personal accounts, one of which is a private limited company and the other one is a bank.

Paid Unreal Pvt Ltd. 24,000 by check

Accounts Involved	Debit/Credit	Rule Applied
Unreal Pvt Ltd. A/C	Debit	Artificial personal so a/c Dr. the receiver
To Bank A/C	Credit	Artificial personal so a/c Cr the giver

2. व्यक्तिगत खातों
इन खातों व्यक्तियों, कंपनियों, कंपनियों, व्यक्तिगत खातों के कुछ उदाहरण देनदार, लेनदारों, बैंकों, बकाया / प्रीपेड खाते, क्रेडिट ग्राहकों के खातों, माल के आपूर्तिकर्ताओं, राजधानी, ड्राइंग, आदि के खातों में शामिल हैं आदि से संबंधित हैं

प्राकृतिक व्यक्तिगत खातों: व्यक्तिगत खातों के इस प्रकार के सभी के बाहर समझने के लिए सरल है और ज्यादातर मामलों में, लोग हैं, जो सौदा करने की क्षमता है, जो सभी भगवान की कृतियों में शामिल हैं। जैसे, आदि कुमार के ए / सी, आदम के ए / सी, कृत्रिम व्यक्तिगत खातों: इस तरह के कॉर्पोरेट निकायों और संस्थाओं के रूप में कानून द्वारा कृत्रिम रूप से बनाया जाता है, जो व्यक्तिगत खातों, कृत्रिम व्यक्तिगत खातों कहा जाता है। जैसे, प्राइवेट लिमिटेड कंपनियों, LLCs, एलएलपी, क्लबों, स्कूलों, आदि|

प्रतिनिधि व्यक्तिगत खातों: प्रत्यक्ष या परोक्ष रूप से एक खास व्यक्ति या एक समूह का प्रतिनिधित्व करते हैं जो खाते। जैसे, एक मजदूरी प्रीपेड खाते का लेखा बहियों में खोला जाएगा - मजदूरी एक कर्मचारी के लिए अग्रिम में भुगतान कर रहे हैं कि हम कहते हैं। यह मजदूरी प्रीपेड खाते का परोक्ष रूप से व्यक्ति से जुड़ा हुआ एक प्रतिनिधि व्यक्तिगत खाता है। 

व्यक्तिगत खातों के लिए सुनहरा नियम
 रिसीवर डेबिट
 दाता क्रेडिट

उदाहरण

लेन-देन के नीचे एक प्राइवेट लिमिटेड कंपनी है और एक दूसरे को एक बैंक है, जिनमें से एक दो अलग-अलग व्यक्तिगत खातों के बीच बातचीत को दर्शाता है।

चेक द्वारा अवास्तविक प्राइवेट लिमिटेड 24,000 अदा

शामिल डेबिट / क्रेडिट नियम एप्लाइड लेखा
अवास्तविक प्राइवेट लिमिटेड ए / सी डेबिट कृत्रिम व्यक्तिगत इतनी ए / सी डॉ रिसीवर
बैंक को एक / सी क्रेडिट कृत्रिम व्यक्तिगत इतनी ए / सी सीआर दाता
* राशि डेबिट और क्रेडिट दोनों में 24,000 हो जाएगा।*Amount will be 24,000 in both debit and credit.

3. Nominal Accounts

Accounts which are related to expenses, losses, incomes or gains are called Nominal accounts. The dictionary meaning of the word “nominal” is “existing in name only” and the meaning remains absolutely true in accounting sense too, because nominal accounts do not really exist in physical form, but behind every nominal account money is involved. E.g. Purchase A/C, Salary A/C, Sales A/C, Commission received A/C, etc.

The final result of all nominal accounts is either profit or loss which is then transferred to the capital account.

Golden rule for nominal accounts

Debit all expenses & losses

Credit all incomes & gains

3. नाममात्र लेखा

व्यय, हानि, आय या लाभ से संबंधित हैं जो लेखा नाममात्र खातों कहा जाता है। शब्द के शब्दकोश अर्थ "नाममात्र" "नाम में मौजूदा केवल" और अर्थ नाममात्र खातों वास्तव में भौतिक रूप में मौजूद नहीं है, क्योंकि बहुत लेखा अर्थों में बिल्कुल सही रहता है, लेकिन हर नाममात्र अकाउंट पैसा शामिल है पीछे है। जैसे, क्रय ए / सी, वेतन ए / सी, बिक्री ए / सी, आयोग ए / सी, आदि प्राप्त सभी नाममात्र खातों के अंतिम परिणाम तो पूंजी खाते में स्थानांतरित किया है जो लाभ या हानि या तो है।

नाममात्र खातों के लिए सुनहरा नियम
सभी खर्चों और घाटा डेबिट