Journal Entries | Rules of Debit and Credit | Golden Rules of Accounts | Class 11 Account

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𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐅𝐮𝐧𝐝𝐚 𝐀𝐩𝐩 𝐚𝐭 𝐏𝐥𝐚𝐲𝐬𝐭𝐨𝐫𝐞
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Time Line Topic Wise
0:26 Type of Accounts
0:47 What is Real Account
3:49 Real Account Golden Rules of Accounts
6:32 What is Personal Account
10:39 Personal Account Golden Rules of Accounts
17:42 What is Nominal Account
19:53 Nominal Account Golden Rules of Accounts
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𝐅𝐮𝐥𝐥 𝐂𝐨𝐮𝐫𝐬𝐞 𝐏𝐮𝐫𝐜𝐡𝐚𝐬𝐞
Class 11 : accountsfunda.com/product/acc...
Real Account
• Represent the Assets and Properties Accounts:
• Classified into
1. Tangible Accounts: Land, Building, Machinery, Cash, Furniture,
2 Intangible Accounts: Goodwill, Patents, Trademark
• Generally, have a Debit balance only
• Golden Rules of Accounting for Real Account
- Debit: What’s comes in
-Credit: what’s goes out
• Example: Furniture Purchased for Cash Rs 5,000
Furniture Dr ( Coming in) 5,000
To Cash ( Going Out) 5,000
Personal Account:
• It Represent the person or Business (Firms, Proprietorship Firm, Company etc)
• Can be classified into three
1. Natural Person: Vaibhav, Neha
2. Artificial Person: Reliance Industries, Wipro Ltd , HDFC Bank
3. Representative Company: Outstanding Expense , Outstanding Salary , Prepaid Rent
• They can have Debit or Credit balance
• Golden Rules of Accounting for Personal Account
-Debit the Receiver
-Credit the Giver
• Example: Cash Given to Neha Rs3,000
• Neha Account Dr (Receiver of Cash) 3,000
To Cash (Going Out) 3,000
Nominal accounts
• Related to Income / Gain and Expense /Losses Account
• All kind of Income and All kind of Expense are classified as Nominal Account
• At the end of year, they are transferred to the Trading Account or Profit and Loss Account
• Golden Rules of Accounting for Real Account
-Debit: All Expense and Losses
-Credit: All Income and Gain
• Example: Salary Rs 12,000 Paid
Salary A/c Dr ( Expense ) 12,000
To Cash ( Going Out) 12,000

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[@hasrulhussainbarlaskar1067]

Bought goods form rams ye konsa cr hoga or konsa Dr hoga sir plz explain

[@Who-nq2kp]

Ram Personal Account
Goods Real Account (Tangible Assets)
Goods Aa raha hai, Ram ne Aap ko saman de Raha hai.
Goods Debit.
Ram Credit.

[@Aditya-eh3ss]

Thnx sir

[@Aditya-eh3ss]

Thnx sir

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😊😊

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❤

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❤

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Sahi baat bole kya padhta hai ❤❤

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the best thing about him , he enjoys his teaching , the way he enjoy the teaching and try to impart his knowlege as much as he can .great

[@AccountsFunda]

thank u so much puneet,...thats the best way to summary my skill. thank u so much ji for trusting me and my skill :)

[@Saniyaparveen746]

Sir Kitna easily samjhay hai ... Thank you sir ji ❤❤

[@AccountsFunda]

My pleasure ji

[@Praveen_Korat]

Thank You So Much Sir❤ You're a real teacher on RUclips!💯

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Thank u so much praveen

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Great video all the concepts are clear about journal entry

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Bohot hi simple language me samzhaya sir🎉🎉

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Amazing .. explanations .. no one can beat u

[@khawarali8523]

Great sir
I was unable to understand these Q😢
But now i happy that i understand it😊

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No words sir ❤...... amazing explanation actually I'm a science student but I'm pursuing Bcom....so, I face difficulties in accounting thank you so much sir ! For explaining this!💖🙏

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Well expressed, thank you Sir

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Bahot bahot sukriya sir aap bahut achha padhte ho

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Huge huge thanks for good explanations sir ...thank you very much

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Greatest teacher of accounting❤❤

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Thank u so much sir for very clear explanation 😊

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شكرا ... يا استاذ..
I am watching from Doha...Qatar

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thank you sir my concept clear

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you explained very well... Thank thank so much sir...😊

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The best teacher I ever seen. Thank you so much for explaining this rules to us. 😇

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Many many Thank you..sir...

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Sir your explanation is damn good . I'm in bba 1 year but i still watches ur vdos to clear my doubts.❤

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Thank u so much shweta....glad that u like it😊

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Me bhi

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Outstanding, amazing sir 🎉🎉

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Thank you so much sir.. you're amazing. It was really helpful

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Thanks sir it helped me a lot...😊

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Very good understanding in accountancy.You are a perfect teacher.you deserve 100 + marks.
Thank you sir.

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No any word for say amazing explanation

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You are understanding it very well, I understood it once, very good sir ❤

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Thank you sir for showing simple method.

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Bht achi explanation hai sir ...

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I am so glad of watching your video sir thanku so much sir

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My pleasure ji

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आप भी commerce लिए है

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Super chala baga clarity ga 🎉😊subjet thank you so much sir

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Wow what a explanation sir mujhe samajh hi nhi aata ta ye rules but apki explanation se sab samajhme aagya thank you sir

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perfect explanation sir,thank you

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My favourite teacher all time 😊

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You just make understand the concept 😊

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Thank you Sir❤

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thanks a lot kumkum :)

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Pura acchye sa samjh aa gaya..🎉

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Thank u Sir ur way of teaching is amazing ❤

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Thank you so much sir I understood 😀

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Sir hamare man ki baat aap khud se hi puchh kar khud javab dete ho jisase hame samajhne me aasani hoti he relete kar pate he ham sir bahot bahot dhanya wad

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It was very helpful pheli baar mera itna clearly accounting samjh ayi hai such a energy never felt boring

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Sir video bahut achha hai

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Superb ❤

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Thankyou sir aap ne bahut ache se explain kiya😊

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Video bahut badiya lgi sir 😅ek br me smjh aa gya

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Bhoot asani se samjh aya Thanku soo much 👍👍

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Sir app itne acche se samjaye padhai karne ka energy aa gayi 😊❤

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aapka video bhut help full hai you are excellent sir aap aacha se samghate hai

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Thanks ji

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Very very very best teacher 🙏🥰

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Thank you sir for this video

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Very nice teaching ❤🎉amazing tq sir❤

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your explannation its too good
sir

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Just want say a very very big thanks to you sir❤

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SIR aapka 2 Ghante ka bhi video hoga to bhi koi skip nahi Karega. ❤ Se sukriya sir

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So nice of u....made my day

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Bhut Axxa lga must talented sir thank you

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Thankyou so much sir samjhane ke liye❤❤❤

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Thanks a lot sir😊

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Wow sir amazing nice lecture without boring ❤👍 keep on doing sir.

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Thank you so much 👍

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Thanks to you sir u r amazing 😍🤩🤩

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Ser thank you apka video dekh k sab samjh gye

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Kbhi kbhi vivek bindra bich me aa jate hai 😂

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😊😂

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AAP agar 11 class me mere teacher hote to aaj main kaha se kaha pahuch gya hota

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Thank you so much Sir one of the best class 👍🏻❤️🙏🏻

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Sir aap bht easy way me samjhate hain ....great thank you

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I have no word ..kya explain krte hai aap sir..

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Sir you are great! 🙏

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Sir aapki video dekh kar padne me maja aata hai ❤ thank you sir ❤