METHOD MEDIA COMPUTER ACADEMY PRIVATE LIMITED

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<blockquote style="margin: 0 0 0 40px; border: none; padding: 0px;">AccountIt is an indicator
which indicate to the nature and category of transaction item.Generally there are
two types of accounts:v
Personal account<o:p></o:p>v
Impersonal account<o:p> </o:p><p class="MsoListParagraphCxSpLast" style="margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:.25in;margin-bottom:.0001pt;mso-add-space:auto;
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Personal 
Account:- Those accounts which indicate to the particular
person, group of person, partnership business, financial organization
like-bank, outstanding/prepaid but income or expense is called personal
account.<o:p></o:p>             Like:- ram a/c, mohan a/c, tata
pvt. Ltd. a/c, relaince ltd. Etc.It is divided into three types:<o:p></o:p><p class="MsoListParagraphCxSpFirst" style="margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;mso-add-space:auto;
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Natural Personal account<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
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Artificial personal account<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
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Representative personal accountÃ¼ 
Natural personal accounts:- Those account which
indicate to the particular person is called natural personal account. Like:-
ram a/c, sohan a/c, etc.<o:p></o:p>Ã¼ 
Artificial personal accounts:- Those account which
indicate to the group of person, partnership business, financial organization[bank]
is called artificial personal accounts.<o:p></o:p>Financial organization [bank] is called artificial personal account like
rakesh enterprises, mohan pvt ltd. Etc.v 
Representative personal accounts:- Those accounts which
indicate to the outstanding/prepaid but income or expenses is called
representative personal account.<o:p></o:p>Like:-   Outstanding/prepaid rent paid/
receivedOutstanding/prepaid salary paid/ receivedOutstanding/prepaid interest paid/ received<p class="MsoListParagraphCxSpLast" style="margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;mso-add-space:auto;
text-align:justify;text-indent:-.25in;mso-list:l6 level1 lfo4">v
Impersonal Accounts:-  Those account which indicate all type of
assets and current income or expence is called impersonal account.There are two types:-<o:p></o:p><p class="MsoListParagraphCxSpFirst" style="margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;mso-add-space:auto;
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Real accounts<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
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Nominal accounts<o:p></o:p>Ã¼  Real Accounts:- All types of assets is called real account.<o:p></o:p>It is divided into two parts:<p class="MsoListParagraphCxSpFirst" style="margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;mso-add-space:auto;
text-align:justify;text-indent:-.25in;mso-list:l3 level1 lfo7">Ã¼
Tangible real account<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;mso-add-space:auto;
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Intangible real account<o:p></o:p>Ã¼  Tangible real
account:- Those assets which we can touch, see and feel is called  tangible real account.<o:p></o:p>Like:- building, furniture and fixture land,
plant and machinary, cash, etc.Ã¼  Intangible real
accounts:- Those assetes which cannot touch just see and feel is called intangible
real account.<o:p></o:p>Like:- trade mark, company logo, ISO mark, copr
right number, etc.          ISO- Internantional Standard OrganizationÃ¼  Nominal account:- Those account which
indicate the current income or expense is called nominal account.<o:p></o:p>               Like:-   Rent Paid/ Received, 
Salary Paid/ Received . Golden rules of
accountsPersonal Account to Personal AccountDebit:-The Receiver                         -           <span lang="HI" style="font-size:
10.5pt;mso-ansi-font-size:12.0pt;font-family:"Mangal","serif";mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:
Mangal;mso-bidi-theme-font:minor-bidi;color:black;mso-themecolor:text1;
mso-ansi-language:EN-US;mso-bidi-language:HI">à¤ªà¤¾à¤¨à¥‡ à¤µà¤¾à¤²à¥‡ à¤•à¥‹ à¤¡à¥‡à¤¬à¤¿à¤Ÿ à¤•à¤°à¥‹             <o:p></o:p>Credit:-The Giver                            - <span lang="HI" style="font-size:10.5pt;mso-ansi-font-size:12.0pt;line-height:115%;
font-family:"Mangal","serif";mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:Mangal;mso-bidi-theme-font:
minor-bidi;color:black;mso-themecolor:text1;mso-ansi-language:EN-US;mso-bidi-language:
HI">      à¤¦à¥‡à¤¨à¥‡ à¤µà¤¾à¤²à¥‡ à¤•à¥‹ à¤•à¥à¤°à¥‡à¤¡à¤¿à¤Ÿ à¤•à¤°à¥‹Real Account to Real AccountDedit:-What Comes In                     -<span lang="HI" style="font-size:10.5pt;mso-ansi-font-size:12.0pt;font-family:"Mangal","serif";
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman";
mso-bidi-font-family:Mangal;mso-bidi-theme-font:minor-bidi;color:black;
mso-themecolor:text1;mso-ansi-language:EN-US;mso-bidi-language:HI">      à¤œà¥‹ à¤µà¤¸à¥à¤¤à¥ à¤µà¥à¤¯à¤¾à¤ªà¤¾à¤° à¤®à¥‡à¤‚ à¤†à¤¯à¥‡ à¤‰à¤¸à¥‡ à¤¡à¥‡à¤¬à¤¿à¤Ÿ à¤•à¤°à¥‹Credit:-What Goes Out                   -<span lang="HI" style="font-size:10.5pt;mso-ansi-font-size:12.0pt;line-height:115%;
font-family:"Mangal","serif";mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:Mangal;mso-bidi-theme-font:
minor-bidi;color:black;mso-themecolor:text1;mso-ansi-language:EN-US;mso-bidi-language:
HI">      à¤œà¥‹ à¤µà¤¸à¥à¤¤à¥ à¤µà¥à¤¯à¤¾à¤ªà¤¾à¤° à¤®à¥‡à¤‚ à¤œà¤¾à¤¯à¥‡ à¤‰à¤¸à¥‡
à¤•à¥à¤°à¥‡à¤¡à¤¿à¤Ÿ à¤•à¤°à¥‹Nominal Account to Nominal AccountDebit:-All Expenses and Losses      -<span lang="HI" style="font-size:
10.5pt;mso-ansi-font-size:12.0pt;font-family:"Mangal","serif";mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:
Mangal;mso-bidi-theme-font:minor-bidi;color:black;mso-themecolor:text1;
mso-ansi-language:EN-US;mso-bidi-language:HI">      à¤µà¥à¤¯à¤¯
à¤à¤µà¤‚ à¤¹à¤¾à¤¨à¤¿à¤¯à¥‹à¤‚ à¤•à¥‹ à¤¡à¥‡à¤¬à¤¿à¤Ÿ à¤•à¤°à¥‹ Credit:-All Income and Gains         -<span lang="HI" style="font-size:10.5pt;mso-ansi-font-size:
12.0pt;line-height:115%;font-family:"Mangal","serif";mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:
Mangal;mso-bidi-theme-font:minor-bidi;color:black;mso-themecolor:text1;
mso-ansi-language:EN-US;mso-bidi-language:HI">      à¤†à¤¯
à¤à¤µà¤‚ à¤²à¤¾à¤à¥‹à¤‚ à¤•à¥‹ à¤•à¥à¤°à¥‡à¤¡à¤¿à¤Ÿ à¤•à¤°à¥‹ </blockquote>

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