what is the golden rule of accounting

Debit the reciver, Credit the Giver
Debit all expenses, Credit all incomes
Debit what comes in credit what goes out


Personal a/c- Debit the receiver of benefit, Credit the
giver of benefit.
Real a/c- Debit what comes in, Credit what goes out.
Nominal a/c- Debit all expenses and losses, Credit all
incomes and gains.