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DOUBLE ENTRY SYSTEM FOUNDED IN 1494 BY LUCAS PACIOLI CLASSIFICATION OF ACCOUNTS UNDER DOUBLE ENTRY SYSTEM PERSONAL ACCOUNT  THE ACCOUNTS ARE OPENED UNDER THE NAME OF INDIVIDUAL FIRM,COMPANY,INDIVIDUAL ETC. EX : OUR CREDITOR MR.X , MR X IS CONSIDERED AS A PERSONAL ACCOUNT. (WHENEVER A TRANSACTION HAS TRANSACTIONS RELATED TO DEBT OR CREDIT THEN THE PERSON/ORGANISATION WHO HAS GIVEN US OR LENT MONEY THEN THAT PERSON/ORGANISATION IS TREATED AS PERSONAL ACCOUNT) RULE: DEBIT THE RECEIVER CREDIT THE GIVER  REAL ACCOUNT REAL ACCOUNTS ARE ALL THE ASSETS EXCEPT DEBTORS WHICH CAN BE CONVERTED TO CASH  RULE: DEBIT WHAT COMES IN  CREDIT WHAT GOES OUT  NOMINAL ACCOUNT NOMINAL ACCOUNT ARE THOSE ACCOUNT WHICH ARE RELATED TO EXPENSE,LOSSES AND INCOME,PROFIT. RULE: DEBIT ALL EXPENSE AND LOSSES CREDIT ALL INCOMES AND GAINS