How to identify ?

Real Accounts are those accounts which are Tangible Assets. For Example : Cash A/c

Personal Accounts are those accounts which are of any individual, organisation. For Exampe : Sundry Debtors, Sundry Creditors, 

Nominal Account is the account which represents profits, expenses, incomes, gains. For Eg : Rent A/c

Salary A/c.

Regards,
Devendra Kulkarni
 

Real account--- Debit  What Comes in,Credit  what goes Out

                              Eg : Cash

Personal Account ----  Debit the Receiver, Credit the giver

                              Eg : Sundry Debtors, Sundry Creditors

Nominal Account----- Debit all expenses, Credit all Income & Gains

                             Eg : Expenses and Incomes