Rules of Debit and Credit | Modern Method | #3 Journal Entries Accounting | Class 11
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- Опубліковано 11 сер 2022
- Rules of debit and credit, Modern method rules, Golden Rules of Accounts, Tally, How to pass Journal entries, golden rule account, golden rules of accounting with journal entries in english, golden rules of journal entry, golden rule account in hindi, rules of debit and credit class 11 chapter 9, rules of debit and credit class 11 chapter 6, rules of debit and credit class 11 chapter 4, Real, Personal, Nominal Accounts and Golden Rules of Accounting. Golden rules of Accounts, what is personal accounts , what is nominal accounts, what is real accounts,
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Real Account
• Represent the Assets and Properties Accounts:
• Classified into
1. Tangible Accounts: Land, Building, Machinery, Cash, Furniture,
2 Intangible Accounts: Goodwill, Patents, Trademark
• 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
Personal Account:
• It Represent the person or Business (Firms, Proprietorship Firm, Company etc)
• Can be classified into three
1. Natural Person: Vaibhav, Neha
2. Artificial Person: Reliance Industries, Wipro Ltd , HDFC Bank
3. Representative Company: Outstanding Expense , Outstanding Salary , Prepaid Rent
• They can have Debit or Credit balance
• Golden Rules of Accounting for Personal Account
-Debit the Receiver
-Credit the Giver
• Example: Cash Given to Neha Rs3,000
• Neha Account Dr (Receiver of Cash) 3,000
To Cash (Going Out) 3,000
Nominal accounts
• Related to Income / Gain and Expense /Losses Account
• All kind of Income and All kind of Expense are classified as Nominal Account
• At the end of year, they are transferred to the Trading Account or Profit and Loss Account
• Golden Rules of Accounting for Real Account
-Debit: All Expense and Losses
-Credit: All Income and Gain
• Example: Salary Rs 12,000 Paid
Salary A/c Dr ( Expense ) 12,000
To Cash ( Going Out) 12,000
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I'm a student of class 8. Hamare school me class 8th se hin commerce padhaya jata hai.mujhe class me Kuch nhi samajh aata tha it was really helpful for me thanks sir...
सरकारी स्कूलों में आप जैसे अध्यापक हो तो हर गरीब बच्चा पढैंगा ❤❤❤❤❤❤
Aap jaisa teacher kash school time me mila hota to aaj mai kuch aur hota
आपका पढ़ने का स्टाइल तो कतई जहर है sir 👌
Sir....mere paas Shabd nahi hai k apne kitni achchi video banai hai kehne ke liye...I just want to say the best teacher and the best video on UA-cam related to journal entries...thank you very much sir for helping us ...keep making such kind of helpful videos...may God bless you sir🌹
Mere liye video bhut usefull sabit hua sir 🙏🙏👍🏻👍🏻❤️👍🏻 thanks
Your the best sir ........ I was worried that i dint no anything in accounts but now I have you ... You made my day sir . Thanku you very very much
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I am learning accounting from youtube by two three youtube chanels, i got to know deferent Techniques from them. Today I learned something interesting and easy to remember Technique from you sir which is AE & LIC. which makes my learning even more easier, wow... What a Technique. Hopefully I will not forget this. Thank you sir. Love from Assam.
It was an amazing lecture sir . Firstly I Don't Know About Accounts But I Have U Now And U easily Helps Me in understanding of accounts. Thank You So Much ❤️❤️
It was an amazing lecture sir. so simple to understand and apply.
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(1) Cash A/c Dr. 50,000
today i was looking for some accounts videos and came across your, never thought anybody can explain accounts soo well,you are doing a great job sir...i watched 3 videos of yours and all are amazing. may god bless you sir.more respect sir🙏
This is the best channel for accounting and best teacher too.
15-4-22
Wow dear teacher, you are one of the best teacher because your this modern rule is very easy for solve entries. plz new videos upload soon because we are waiting for your all uploads..
Thanksss alot sir here i was struggling with jourbal entry you just cleared all my doubtsss and the way you teach is sooooo amazing thanks alot ❤❤
Amazing you make everything very simple.modern method is easier than the traditional method