कैसे पता चलेगा कि Account Personal है, Real है या Nominal है | Journal Entry | Account
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- Опубликовано: 17 окт 2024
- Type of Accounts, Personal Account, real Account, Nominal Account, representative Account, rules of debit and credit class 11 chapter 6, Rules of debit and credit, Golden Rules of Accounts, Tally, How to pass Journal entries, golden rule account, golden rules of accounting with journal entries , golden rules of journal entry, golden rule account in hindi, rules of debit and credit class 11 chapter 9, rules of debit and credit class 11 chapter 4, Real, Personal, Nominal Accounts and Golden Rules of Accounting. Golden rules of Accounts, tally erp 9, epfo
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#journalentry #personalaccount #realaccount #nominalaccount #tally
Real Account
• Represent the Assets and Properties Accounts:
• Classified into
1. Tangible Accounts: Land, Building, Machinery, Cash, Furniture, Vehicle Account
2 Intangible Accounts: Goodwill, Patents, Trademark etc
• Also known as balance sheet account as Real account is not closed at the end of the accounting year and are transferred to the Balance sheet
• 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, Ram, 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
Real, Personal, Nominal Accounts and Golden Rules of Accounting
𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐅𝐮𝐧𝐝𝐚 𝐀𝐩𝐩 𝐚𝐭 𝐏𝐥𝐚𝐲𝐬𝐭𝐨𝐫𝐞
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Time Line Topic Wise
0:22 What is Personal Account
1:30 What is Representative Account
6:46 What is Real Account
10:05 What is Nominal Account
12:19 Test
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गजब सर rajasthan मे junior accountant exam है सब से पढकर देख लिया पर आपके जैसा किसी ने नही बताया ओर मै arts से हु अब आपकी सारी क्लास ले रहा हु 👌👌👌धन्यवाद सर
Kaha see hoo
Tu yahi comment karta h 😂😂😂
Sir I understand Accounting simply with the help of your videos... Thank you so much
Accounts are three types =
(1) Personal:-
(a) Natural person
Note:- living things
Ex- Ram,Abdul etc
(b ) Artificial person
Note:- seperate legal entity
Ex- Bank, Gupta store
(c) Representative
Note:- which represents more than one account
Ex- outstanding salary account etc
(2)Real account
Note :- Things which has more than one year life
(a) Tangible
Note:- we can touch and see
Ex- car , Building
(b) Intangible
Note:- we can't touch or see just feel
Ex- goodwill, trademark
(3) Nominal account
(a) Income
Ex- sales, Revenue, commission received etc
(b) Expenses
Ex- purchase, rent etc
Revision Done ✅😊
✅👍
Right ✅ 7:39
Good Job 👍 👍
Thank you 🙏
🥰🥰🥰
Wow sir bahut achha padhai rahe ho aap aapki ye first video Mai dekhi❤️💯
Sir mai aaj commerce kabhi nhi padhi thi aaj ek hi class me me sikh li ko account kya hota h
Sir kaise samge ki kon real account hai kon personal,or nominal account hai.sir bank overdraft kka hai
Sir plz make a complete playlist on upsssc auditor exan 2023 . Your teaching skills amazing.... Keep it up with more concepts sir
Abhi kon kon dekha rha hai
कहा से हो भाई?
Bhai tum dekh rahe ho
im
@@BarshaSwr class xi
@@djdrsproduction4104 . Jharkhand
I am very weak in ACCTS Guru ji 🙏🏼🙏🏼
Dont worry.....will try to make u good in accounts
Sir prepaid rent konsa hota ha I mean , humne rend pay kr dia hai advance me ya fir tenants ne Hume advance me pay Kia hai?
Superb sir Apka samjane ka tarika superb he sir is trah se samjane pe Bachha bhi tally sikh jayega sir ❤
Thanks Guru bhagne sai pehle hi gift 🧧 🎁 dai deto ho jee. Guruji plz upload more videos of concepts wali strong concepts approach Wali videos 📷 daltho raho jee 🙏🏼🙏🏼
Thanks rakesh for such a nice complement
Sir share your no I m from mumbai i want to talk you.
बहुत अच्छा लगा सर तीन दिन से पर्सन थे अकाउंट के लेके लेकिन आज समझ गए
Wahh sir ky hi smjhaya h aap ne maza aa gya.. schl ke teacher ne to Dara Dara ke smjhaya tha agar ye smjh nhi aaya to kuch nhi ho paayega. Lekin aap ka video dekh kr maza aa gya 🎉🎉❤❤
Sir, drawings ko kisme le sakte hai ???
Personal
Real
Nominal
Personal as its represent owner
@@AccountsFunda thank you
Thank you sir, I don't have wor's, your explanation is amazing, my whole life I experience no one is explain like you God Bless You
So nice of you pratibha for such a nice complement.......glad that you like it ....
Thank you sir itna accha samjhane ke liye
Very very thank you sir...🤩 U solve my big problem how to classify ac...🎉
Outstanding lecture thanks sir
One of the most popular person ❤
Thank you sir ji super 💯💯 amazing I ' m account student 😢
Hlo sir +3 1st semester ki v padhao naa all chapters
Sir groups ke bare mai bhi bataiye na.please...
Best easily explained sir
Thanks sir itne achhe se explain karne ke liye aaj mera interview bhi hai accounting ka 🙏🏻🙏🏻🙏🏻
Tq so much sir mujee bahut acche se samaj aya
Sir ji Thanks so much.... I have a doubt what will be the department in a company falls in which category
Nice sir ek bar me hi pura shika diya🙏🫡🫡🫡🫡🫡
Thnx Bhai helpful video😊❤❤
It was too good sir. Thank you so much.
After three year of confusion. I got this video . Tysm 🎉😊
thats nice to hear...3 years.....finally cleared :)
Capital n creditors which type of account
Represent or natural ?
Personal A/c
Simple for understand that's sir 🙂
Sir......bahut hi badhiya se aapne btaya... Dhanyawad sir
thanks a lot ji
Today my interview ❤
Closing stock and opening stock real account h ya nominal account
Aap bahut acha padhte hai
sir share forfeature konsa acc. hai
Sir aap 12th walo ko shikhate he kay
Class 9ko accountko excrices explain gardinu na
Sir direct or indirect expenses or income ke bare mai clear kro na
Mind blowing sir bahut ache se samjha te hai aapp
Wow sir aap bhut ache se samajh aa rhe ho
Thank you sir 🙏
फर्म tax किस समय देती है
ओर कँहा देती है
????????????????????
Aaj se start Karo sir +3 first semester ki Kalyani book ki
Thank very much sir
Tarika bahot smooth hai isliye ham aapka video dekhta hu
I like your style😉😍❤ by tha way No words❤...... 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!
Wow .thats a nice complement ji .thanks a lot fot such a nice words
Good style
Service sale purchase entry ki bhi video bana dijiye
बहुत अच्छा पढ़ते है sir
Thank you for explaining so well.
Nice classes sir❤
Thank you ❤❤❤
THANK U SOO MUCH SIR , MUJHE IS LECTURE KI BHUT JRURAT THI CONCEPT CLEAR HO GYA 😃😃
Sir achha padhate achha h😊😊
Bahut achha padate hai Sir
Vry good
Nice teaching sir..🙏🙏🙏🙏
Good explain
Sir, Ratio Analysis video banawona plz🙏🙏
Sar ap 12th me kab se class kara rahe hai
Bank mein hajar rupaye deposite
credit or debit kaun
Aur kiska lazer
Perfect explanation sir 🙏
Outstanding performance 🤟🤞👍👍👍
SIR APKE VIDEO ME BAS EK KAMI HAI AP BOARD KE AAGE HOKAR PADHA RHE TO BOARD ME KYA LIKHA AUR AAP KYA PADHA RHE SAMJH NI AA RHA.
Maza aa gya sir ji❤
Sir mla vounchar saga na sopyaa padhtit 😢
Sir 12 class ka be samja do bkd school ka
Really! You taught excellent and basic manners
Great sir.
Thank for informative video 🙏
गजब सर जी😊😊😊
No 1
Sir bill wise entry bata do
🙏😙🙏😙🙏😙🙏😙🇮🇳❤❤❤😊😊😊❤😊❤❤😊❤😊😊❤😊😊❤😊😊❤😊❤😊❤😊❤😊❤😊❤😊❤😊❤😊 Shukriya Guruji bahut-bahut❤😊❤😊❤😊😊❤😊❤😊❤😊❤😊😊😊😊😊❤😊❤😊❤😊❤😊❤😊😊❤😊😊❤😊❤😊❤😊❤😊🙏🙏🙏😙🙏😙🇮🇳🙏
Car loan pay karna hai IDBI Bank se iski entry keya hogi
Sir please
Car loan ka ledger keya hoga
Good sir
Nice sir❣️❣️
Gaad faad video ❤
Thanking you sir ji
Tqq sir🎉
Thank you guru ji 🙏
Thank You Sir 🙂
Excellent ❤
Bohot asha sar ji
Thnxx sir❤❤❤
Thank sir
Please sir Thoda dhirese padhaiye...... 🙏
Nice 👍 Sir
It was too tooo good sir..........thank you very muchh sir..❤❤❤😊😊(I'm subscribe you right now....🙂🤗)
Thank you
Superb sir
Good sir
Super blockbuster
Very good sir 😂
Wow......
Abhi kon dekh rha hai
Avi kon kon dekh raha h 🎉
Me dekh rha hu
Me dekh rha hu
Me pn
Avi vai vai vekh Vara vu❤
Abhi kon kon kapra pet ka upr rak kar Dak raha hai 😮😮
Padh lee bakvas matt kar
@@princeroy3011chup sale 👉👉👉😡😡
My daughter's Ist class
Bank mein 1000 rupaye Kaun credit hoga aur kaun kiska lazer
Kya kiya 1000 nikala ya deposit Kiya?
So easy