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    Home Account Book TYPES OF ACCOUNTING Accounting Accounts TYPES OF ACCOUNTING

    TYPES OF ACCOUNTING

     Types Of Accounts


    Types of Accounts The object of book-keeping is to keep a complete record of all the transactions that place in the business. To achieve this object, business transactions have been classified into three categories:

     (i) Transactions relating to persons. 

    (ii)  Transactions relating to properties and assets 

    (iii) Transactions relating to incomes and expenses. 

    The accounts falling under the first heading are known as 'personal Accounts'. 

    The accounts falling under the second heading are known as 'Real Accounts', 

    The accounts falling under the third heading are called 'Nominal Accounts'. 

    The accounts can also be classified as personal and impersonal. The following chart will show the various types of accounts: 






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