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This document discusses the different types of accounts used in accounting. There are three main types: personal accounts, which record transactions for individuals or entities; real accounts, which record the value of assets owned by a business; and nominal accounts, which record expenses and incomes of a business. Personal accounts use debit the receiver and credit the giver, real accounts use debit what comes in and credit what goes out, and nominal accounts use debit expenses and losses and credit incom

Author

Rachit Dixit

Language

EN