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In other word personal account recording transaction with person or firm. The person receiving something is given debit and the person giving something is given credit. Diploma in Computer Application (Second Semester) Examination, July/August 2021 DTP WITH PAGEMAKER AND PHOTOSHOP (7908) ( I/Unit I) Question 1: Describe Desktop Publishing, its need and area of. Personal account: These accounts record a business dealing with persons or firms.There are separate rules of the double entry system in respect of personal, real, and nominal accounts which are discussed below…… Rules of Double Entry System/Golden Rule Of Accounting: Thus, on any date, the total of all debits must be equal to the total of all credit because every debit has a corresponding credit. Diploma in Computer Application (First Semester) Examination, July/August 2021 COMPUTER FUNDAMENTALS. PGDCA 2nd (Second Semester) IT Trends and Technologies (7715) Internet and Webpage Designing (7716) DTP With PageMaker & Photoshop (7717) Financial Accounting with Tally (7718) Multimedia With CorelDraw, Premier and Sound Forge (7719). This method of writing every transaction in two accounts is known as Double Entry System Of Accounting of the two accounts, one account is given debit while the other account is given credit with an equal amount. DCA 1 Computer Fundamentals 7805 Exam Paper Solved. For Example, when we purchased goods for cash, we received goods and give cash in return, similarly in a credit sale of goods, goods are given to the customer and customer becomes debtor for the amount of goods sold to him. We have seen earlier that every business transaction has two aspects, i.e., when we received something we give. So that it may be used by manager, owners and other parties. such accounting records are required to be maintained to measure the income of the business, communicate the information. In other words an account is a systematic record of all transaction relating to a person, an asset, a liability, an expense or an income. PGDCA 2nd Sem Notes In Hindi (Download PGDCA PDF Notes In Hindi) C++ Language Notes: Download: Data Structure Notes.
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The main purpose of accounting is to ascertain profit or loss during a specified period, to show financial condition of the business on a particular date and to have the control over the firm‟s property.