General Accounting Question:

Answer #1
personal a/c - debit the receiver, credit the giver

real a/c - debit whats comes in, credit whats goes out

nominal a/c - debit all expenses & losses, credit all incomes
and gains

Answer #2
PERSONAL A/C:DR THE RECEIVER & CR THE GIVER
EX: PERSON NAMES, ARTIFICIAL PERSONS, REPRESENTATIVE PERSONS.
REAL A/C:DR WT COMES IN CR & CR WT GOES OUT
EX: ALL ASSETS
NOMINAL A/C:DR ALL EXPENSES& LOSSES & CR ALL INCOMES &GAINS
EX:SALARIES,INTEREST,BAD DEBTS ETC......