ACCOUNT AND ITS TYPES
Father of Accountancy name is FRA LUCAS PACIALI.
There are two types of Account:-
Personal & Impersonal.
(1). PERSONAL A/C:- This Account are related to any person, company,firm, organisation.
Ex:- Ram A/c, Mohan A/c, Reliance, Airtel,SBI Bank,PNB bank,ABC partnership, Royal Kolkata Golf Club etc.
There are two types of personal account:-
(a) NATURAL A/c:- It is related to only person or human beings.
Ex:- Ram A/c,Sohan A/c etc.
(b). ARTIFICIAL A/c:- It is related to only Company,firm, organisation.
Ex:- Jio, Airtel, SBI Bank,PNB Bank etc.
(c). REPRESENTATIVE A/C:- These Account are represents a certain person or groups of person.
Ex:- Capital A/C, Drawing A/C etc.
(2). IMPERSONAL A/C:- These Account don't related to any person, company, firms, organisation.
Ex:- furniture A/c, Machinery A/c,Land, Building, Salary, Wages, Commission receive etc.
There are two types of impersonal A/c:-
(a).NOMINAL A/C:- It is related to Income or gain, expenses or Losses.
Ex:- Salary, wages, commission, interest, purchase, sale etc.
(b). REAL A/C:- Real account is related to Assets or Properties.
Ex:- Building, Furniture, Land, Trademarks etc.
Real account are two types:-
(१). TANGIBLE REAL A/C:- All Assets or Properties which we can touch and see.
Ex:- Building, Furniture, Land etc.
(२). INTANGIBLE REAL A/C:- All Assets or Properties which we can not touch as physically only derived or feels its value in business.
Ex:- Trademarks, Goodwill, Copyright etc.
Account kya hai, account kise kahte hai,
Account kitne prakar ke hote hain
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| Types of Account |
Account kya hai in English
*ACCOUNT(A/C):- Account is a record of transaction which may belong to person, company assets, liabilities and income & expenditure.Father of Accountancy name is FRA LUCAS PACIALI.
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| Account ke pita |
Account kitne prakar ke hote hain
There are two types of Account:-
Personal & Impersonal.
(1). PERSONAL A/C:- This Account are related to any person, company,firm, organisation.
Ex:- Ram A/c, Mohan A/c, Reliance, Airtel,SBI Bank,PNB bank,ABC partnership, Royal Kolkata Golf Club etc.
There are two types of personal account:-
(a) NATURAL A/c:- It is related to only person or human beings.
Ex:- Ram A/c,Sohan A/c etc.
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| Natural account example |
(b). ARTIFICIAL A/c:- It is related to only Company,firm, organisation.
Ex:- Jio, Airtel, SBI Bank,PNB Bank etc.
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| Artificial account example |
(c). REPRESENTATIVE A/C:- These Account are represents a certain person or groups of person.
Ex:- Capital A/C, Drawing A/C etc.
(2). IMPERSONAL A/C:- These Account don't related to any person, company, firms, organisation.
Ex:- furniture A/c, Machinery A/c,Land, Building, Salary, Wages, Commission receive etc.
There are two types of impersonal A/c:-
(a).NOMINAL A/C:- It is related to Income or gain, expenses or Losses.
Ex:- Salary, wages, commission, interest, purchase, sale etc.
(b). REAL A/C:- Real account is related to Assets or Properties.
Ex:- Building, Furniture, Land, Trademarks etc.
Real account are two types:-
(१). TANGIBLE REAL A/C:- All Assets or Properties which we can touch and see.
Ex:- Building, Furniture, Land etc.
(२). INTANGIBLE REAL A/C:- All Assets or Properties which we can not touch as physically only derived or feels its value in business.
Ex:- Trademarks, Goodwill, Copyright etc.
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| Copyright ke examples |
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