Real Account क्या होता हैं-| Rules of Debit and Credit | Journal Entry | Accounts

Real Account क्या होता हैं, Tangible and Intangible A/C kya hota hai. How to identity that account is personal , Real and Nominal Account

Time Line Topic Wise
0:10 Meaning and type of Real Account
0:30 Tangible Real Account
1:16 Intangible Real Account
5:00 Test

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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


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Journal Entry Full Course | Rules of Debit and Credit | One Shot Journal Entry in Hindi |Account

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