🗂️Types of Accounts — 3 Categories
Har account jo business banata hai, woh in 3 categories cho ek wich zaroor aunda hai. Iss classification nu samjhna sabse zaroori hai kyunki agla topic "Golden Rules" isi te based hai.
👤1. Personal Account
Woh accounts jo kisi vyakti, firm ya organization de naam te hunde hain.
- Natural Personal: Ram, Sohan, Ravi Sharma
- Artificial Personal: Adhunik Computer Institute, SBI Bank, XYZ Ltd.
- Representative Personal: Outstanding Salary, Prepaid Rent (ye kisi vyakti ki taraf represent karde hain)
🏢2. Real Account
Woh accounts jo Assets aur Properties naal related hunde hain — jinhe touch/dekh sakde haan ya jinda ownership hunda hai.
- Tangible: Cash, Furniture, Machinery, Building
- Intangible: Goodwill, Patents, Trademark
📊3. Nominal Account
Woh accounts jo Expenses, Losses, Incomes aur Gains naal related hunde hain — inda koi physical existence nahi hunda.
- Rent Paid, Salary Paid, Electricity Expense (Expenses)
- Commission Received, Interest Received (Income)
Yaad Rakhan Da Tareeka: Personal = Naam wala | Real = Cheez wala (touch ho sake) | Nominal = Expense/Income wala (touch nahi ho sakda)