Nominal a/c vs personal & real account

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Hi Guys, got an interesting thought from net:

Why rule of nominal account is exactly opposite with the rule of personal and real account?

Replies (1)

Because Personal and real account are Balancesheet items and Nominal account is profit & loss item, where every debit in BS, there will be credit in PL and vice versa (except BS to BS entries), Hence it is opposite. This is just a Debit / Credit rule.

 

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