What is Personal Account ~ Ssbtechcomputer

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 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

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