⭐Golden Rules of Accounting
Har account type layi ek alag rule hai jo dasda hai kado Debit karna hai aur kado Credit. Ye poori Double Entry System di neev hai.
👤Personal Account Rule
Debit the Receiver, Credit the Giver
Jo paisa/cheez receive kar reha hai usnu Debit karo, jo de reha hai usnu Credit karo.
Example: Adhunik Institute ne Ravi nu ₹5,000 cash diye. Ravi Receiver hai → Ravi's A/c Debit. Institute Giver hai (par cash real account hai, doosra rule lagega).
🏢Real Account Rule
Debit what Comes In, Credit what Goes Out
Business wich jo cheez andar aa rahi hai usnu Debit karo, jo bahar ja rahi hai usnu Credit karo.
Example: Institute ne ₹40,000 de naye Computer khareede cash te. Computer andar aaya → Computer A/c Debit. Cash bahar gaya → Cash A/c Credit.
📊Nominal Account Rule
Debit all Expenses & Losses, Credit all Incomes & Gains
Har expense/loss Debit hunda hai, har income/gain Credit hunda hai.
Example: Institute ne ₹15,000 Rent diya. Rent ek Expense hai → Rent A/c Debit, Cash A/c Credit.
📝Sab 3 Rules — Ek Table Wich
| Account Type | Debit | Credit |
|---|
| Personal | Receiver | Giver |
| Real | Comes In | Goes Out |
| Nominal | Expenses & Losses | Incomes & Gains |
Teaching Tip: Board te ye table pehle din hi likh dyo aur poora course wich har entry se pehle student nu iss table te wapas laike aao — muh-zabani yaad karauna sabse effective hai.