Personal A/c
Those A/c which relate to any person, firm, or organization are known as personal A/c. Ex. Ssbtechcomputer a/c, rakesh a/c, LIC a/c, Bank a/c.
Debit and Credit Rule
Debit the Giver(पाने वाला) |
DR |
Credit the Receiver(देने वाला) |
CR |
Journal Voucher
1. Cash 5000 paid to Raj.
Raj Account |
DR |
5000 |
Cash Account |
CR |
5000 |
2. Cash 9000 deposited into Bank.
Bank Account |
DR |
9000 |
Cash Account |
CR |
9000 |
3. Chq 11000 paid to Rakesh.
Rakesh Account |
DR |
11000 |
Bank Account |
CR |
11000 |
4. Cash 5000 received from vinay.
Cash Account |
DR |
5000 |
Vinay Account |
CR |
5000 |
5. Chq 25000 received from LIC India.
Bank Account |
DR |
25000 |
LIC India Account |
CR |
25000 |
Click to download the practice file of Personal Account.
Click to contact us
Whatsapp
Telegram FB Page Twitter
Instragram Our Book
You can Purchased the course and Notes from us.
Related Post
Loss By Fire Account
window.dataLayer = window.dataLayer || [];
function gtag(){dataLayer.push(arguments);}
gt
Tally(Manual) & Accounts
window.dataLayer = window.dataLayer || [];
function gtag(){dataLayer.push(arguments);}
gt
Loss by Theft
window.dataLayer = window.dataLayer || [];
function gtag(){dataLayer.push(arguments);}
gt
What is Nominal Account
window.dataLayer = window.dataLayer || [];
function gtag(){dataLayer.push(arguments);}
gt