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Class 12 Tuition > Learn Accountancy > GOLDEN RULES OF ACCOUNTING
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GOLDEN RULES OF ACCOUNTING

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Dr. Sanjay Hiran
20/03/2018 0 0

Golden Rules of debit and credit

1. Personal accounts : Debit the receiver & Credit the giver (supplier).
2. Real accounts : Debit what comes in & Credit what goes out.
3. Nominal accounts : Debit expenses and losses & Credit incomes and gains.

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