This is a part of lecture presented by Dr. Sanjay Biyani, Director of Biyani Girls College. The video is about the fundamental concept of accounting. These video is relevant to the classification of accounts and the accounts are classified into three categories (A) personal account (B) real account (C) nominal account. On the basis of these accounts classification this video is helpful to understand the rules of debit and credit. Debits and credits are an integral part of the accounting system. They are the method used to record business transactions, and keep track of assets and liabilities.
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