This document discusses the three types of accounts in accounting - personal accounts, real accounts, and nominal accounts. It provides examples of different accounts and identifies whether they are personal, real, or nominal accounts. The document also includes three golden rules of accounting related to debiting and crediting transactions. It aims to help identify the type of account in questions through a series of examples.

1. GOLDEN RULES
ACCOUNTS PRESENTATION – NOEL .G , RIYA .J , DARRY.D

2. What Are The 3 Types of Accounts in
Accounting?
• PERSONAL ACCOUNT
• REAL ACCOUNT
• NOMINAL ACCOUNT

3. GOLDEN RULE :- Debit the receiver and Credit
the giver.

4. GOLDEN RULE:-Debit what comes in
and Credit what goes out.

6. GOLDEN RULE:- Debit all expenses and losses and
Credit all income and gains.

7. Questions :-
QUESTIONS ANSWERS
MR. ROHIT CAPITAL PERSONAL A/C
LOOSE TOOLS REAL A/C
CARTAGE A/C NOMINAL A/C
ROYALTIY A/C NOMINAL A/C
RAJ A/C PERSONAL A/C
MOTOR A/C REAL A/C
RADHIKA A/C PERSONAL A/C
INCOME A/C REAL A/C
OUTSTANDING A/C PERSONAL A/C
SUNDRY INCOME A/C NOMINAL A/C
LOSS ON SALES OF FURNITURE A/C NOMINAL A/C
PATENT A/C REAL A/C
BANK OF MAHARASTRA A/C PERSONAL A/C
INCOME TAX A/C PERSONAL A/C
TRADE MARK A/C REAL A/C

8. QUESTIONS ANSWERS
PLANT AND MACHINARY REAL A/C
AUDIT FEES NONINAL A/C
OUTSTANDING WAGES PERSONAL A/C
LIVESTOCK REAL A/C
REPAIRS A/C NOMINAL A/C
LOSS BY FIRE NOMINAL A/C
COMPUTER A/C REAL A/C
LOAN A/C PERSONAL A/C
FIXED DEPOSIT A/C REAL A/C
WAGES NOMINAL A/C
INDIAN RAILWAYS PERSONAL A/C
LEGAL EXPENSES NOMINAL A/C
GST A/C NOMINAL A/C
STOCK OF STATIONARY NOMINAL A/C
PREPAID RENT PERSONAL A/C

9. QUESTIONS ANSWERS
PREPAID EXPENSES REAL A/C
FREIGHT A/C NOMINAL A/C
MACHINERY A/C REAL A/C
ADITYA CAPITAL A/C PESONAL A/C
BUILDING A/C REAL A/C
DIVIDEND INVESTMENT ADVANCE A/C NOMINAL A/C
DISCOUNT NOMINAL A/C
GOODWILL NOMINAL A/C
GIRISH CAPITAL PERSONAL A/C
GOODS DISTRIBUTED AS FREE SAMPLES NOMINAL A/C
MS HARILAL TRADERS PERSONAL A/C
POSTAGE AND TELEGRAM NOMINAL A/C
SALARY NOMINAL A/C
FURNITURE REAL A/C
DEPRECIATION NOMINAL A/C

10. QUESTIONS ANSWERS
MS SHARMA TRADERS PERSONAL A/C
MAHESH A/C PERSONAL A/C
LAPTOP A/C PERSONAL A/C
ELECTRICITY A/C NOMINAL A/C
OUTSTANDING EXPENSES REAL A/C
BANK OF INDIA PERSONAL A/C
ADVERTISMENT EXPENSES NOMINAL A/C
KIRAN STORES PERSONAL A/C
ROHINI A/C PERSONAL A/C
CASH A/C REAL A/C
INTEREST RECEIVED NOMINAL A/C
TRADEMARK REAL A/C
PUNE MUNICIPAL CORPORATION A/C PERSONAL A/C
REPAIRS A/C NOMINAL A/C
BROKERAGE A/C NOMINAL A/C

11. QUESTIONS ANSWERS
PREPAID PENT REAL A/C
CAPITAL PERSONAL A/C
RENT RECEIVED NOMINAL A/C
PRINTING AND STATIONARY NOMINAL A/C
BANK OF MAHARASHTRA PERSONAL A/C
PREMISES REAL A/C
COMMISSION NOMINAL A/C
DIVIDEND RECEVIED NOMINAL A/C
LAND BUILDING REAL A/C
AMIT CAPITAL PERSONAL A/C
INTEREST ON FIXED DEPOSIT NOMINAL A/C
SMITA CAPITAL PERSONAL A/C
REPAIR AND MAINTAINACE NOMINAL A/C
COMISSION A/C NOMINAL A/C
RADHIKA A/C PERSONAL A/C

12. QUESTIONS ANSWERS
DENA BANK PERSONAL A/C
DRAWING A/C PERSONAL A/C
PREPAID EXPENSES A/C REAL A/ C
PREPAID RENT A/C REAL A/C
SUNDRY INCOME A/C NOMINAL A/C
SIDDHIVINAYAK TRUST A/C PERSONAL A/C
STOCK OF STATIONARY REAL A/C
INCOME RECEIVED IN ADVANCE ?
OUTSTANDING PERSONAL A/C
COMISSION RECEVIED NOMINAL A/C
ROHIT A/C PERSONAL A/C
INCOME RECEIVABLE ?
OFFICE EQUIPMENT REAL A/C
INDIAN RAILWAYS PERSONAL A/C
DIVIDEND ON INVESTMENT NOMINAL A/C

13. QUESTIONS ANSWERS
RAJ AND COMPANY PERSONAL A/C
ROYALTY NOMINAL A/C
AMAN ALC PERSONAL A/C
PURCHASES A/C NOMINAL A/C
DEBTORS REAL A/C
RAM AND SHAM A/C PERSONAL A/C
SBI A/C LUNCH BREAK
HAMLEY’S STORE A/C PERSONAL A/C
CASH PAID REAL A/C
COMMISSION ACCURED PERSONAL A/C
TRVELLING EXPENSES NOMINAL A/C
INSURANCE NOMINAL A/C
CASH RECEIVED REAL A/C
RENT PAID IN ADVANCE PERSONAL A/C
DISCOUNT ALLOWED NOMINAL A/C

14. QUESTIONS ANSWERS
LEASEHOLD PROPERTY REAL A/C
ACCOUNTING CHARGED NOMINAL A/C
LIC PERSONAL A/C
BAD DEBT NOMINAL A/C
COMISSION PAID NOMINAL A/C
CHANDU A/C PERSONAL A/C
SPORTS EQUIPMENTS REAL A/C
BANK A/C PERSONAL A/C
CARRIAGE INWARDS NOMINAL A/C
STOCKS ALC REAL A/C
BANK OVERDRAFT PERSONAL A/C
SHARE IN TATA POWER REAL A/C
DIRECT EXPENSES NOMINAL A/C
JULIEN A/C PERSONAL A/C
SHARES IN ADANI ELECTRICITY REAL A/C

15. QUESTIONS ANSWERS
OPENING STK REAL A/C
IDBI BANK PERSONAL A/C
PAINTING CHARGE NOMINAL A/C
KUMAR A/C PERSONAL A/C
DISCOUNT NOMINAL A/C
IT EQUIPMENT REAL A/C
KEJRIWAL A/C PERSONAL A/C
MANAGERS COMISSION NOMINAL A/C
PLANT REAL A/C
HDFC BANK PERSONAL A/C
RAJU A/C PERSONAL A/C
PURCHASE A/C NOMINAL A/C
SHARES IN APPLE REAL A/C
FEDERAL BANK PERSONAL A/C
LIONS CLUB PERSONAL A/C

16. QUESTIONS ANSWERS
LAND IMPROVEMENT A/C REAL A/C
MURGAN LIBRARY PERSONAL A/C
BANK CHARGES NOMINAL A/C
FORESTRY EQUIPMENTS REAL A/C
HIRANANDANI A/C HOSPITAL PERSONAL A/C
RETURN INWARDS NOMINAL A/C
AGRICULTURE EQUIPMENTS REAL A/C
RENT RECEIVED PERSONAL A/C
TAXES PAYABLE NOMINAL A/C
STORES EQUIPMENTS REAL A/C
ICICI BANK A/C PERSONAL A/C
INCOME NOMINAL A/C
YAHESH A/C PERSONAL A/C
CHRISY A/C PERSONAL A/C
CHELU A/C PERSONAL A/C

17. THANK YOU