Types of Accounts | Adhunik Computer Institute

Types of Accounts — Overview

Accounting vich har transaction kise na kise Account naal juda hunda hai. Eh accounts teen tarah de hunde han — Personal, Real, Nominal. In teeno nu samajhna bahut zaroori hai kyuki agle topic (Golden Rules) is te hi based hai.

1. Personal Account

Eh account kise vyakti (person), company, firm ya organization naal sambandhit hunda hai.

Types: Natural (jiven Rahul, Simran) · Artificial (jiven Adhunik Computer Institute, SBI Bank) · Representative (jiven Outstanding Salary, Prepaid Rent)

📝 Example

Rahul's A/c, SBI Bank A/c, Ramesh & Sons A/c, Adhunik Computer Institute A/c — eh sab Personal Accounts han.

2. Real Account

Eh account business dian property ya assets naal sambandhit hunda hai — chahe oh dikhayi devan (tangible) ya na devan (intangible).

Types: Tangible (jiven Cash, Furniture, Computer) · Intangible (jiven Goodwill, Patent, Trademark)

📝 Example

Cash A/c, Computer A/c, Building A/c, Furniture A/c — eh sab Real Accounts han.

3. Nominal Account

Eh account business de expenses, losses, incomes te gains naal sambandhit hunda hai — eh hamesha ek period (jiven ek saal) lai bande han, permanent nahi hunde.

Example: Rent A/c, Salary A/c, Commission Received A/c, Interest Paid A/c

📝 Example

Institute da Rent Expense, Staff Salary, Fees Income, Electricity Bill — eh sab Nominal Accounts han.

Quick Summary Table

Account Type	Kis Naal Sambandhit	Example
Personal	Vyakti / Firm / Organization	Rahul A/c, SBI Bank A/c
Real	Assets / Property	Cash A/c, Furniture A/c
Nominal	Expense / Loss / Income / Gain	Rent A/c, Fees Income A/c

💡 Agle Topic (Golden Rules) vich asi dekhange ki har account type de Debit/Credit da rule vakhra hunda hai.