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Tally.ERP9

Accounts Rules

Personal Account :-
            Debit the receiver 
            Credit the Giver.
Real Account:
            Debit What Come’s in,
            Credit What Goes Out.
Nominal Account:
            Debit All Expenses and Losses,
            Credit All Incomes and Gains.

Personal Account : This Rule Related to Name suppose Farhan,  Zaki, Reliable, ITT Council, any Persons name, Firm, Company, Trust, etc.
Transaction For Example -
Purchases Goods from Sanjay Pvt. Ltd. <----- Name is Personal Account Related
Cash Paid to Farhan <----- Name is Personal Account Related
Furniture Purchases From Zaki House <----- Name is Personal Account Related

Real Account: This Rule Related to Assets Suppose Cash, Furniture, Machinery, etc.
Purchases Goods from Sanjay Pvt. Ltd. <----- Assets is Related to Real  Account
Cash Paid to Farhan <----- Assets is Related to Real  Account
Furniture Purchases From Zaki House <----- Assets is Related to Real  Account

Nominal Account: This Rule Related Profit, Gains, Expenses and Losses, for Exp. Shop Rent, Salary, Electricity Bill, etc.

More Info-www.ittcouncil.com 

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