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Debit and Credit in accounts

By RAUSHAN KUMAR

Debit and Credit
To follow golden rule is the best option for accounts study.
Golden rule says
For personal account debit the receiver and credit the giver.
For real account debit what comes in and credit what goes out.
For nominal account debit the loss and credit the gain.

By the way debit means what is taken in and credit means what is taken out.

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