1. Nominal Account kya hota hai?

Nominal Account woh account hota hai jo business ke Expenses, Losses, Incomes aur Gains se related hota hai.

Simple words mein:

Business mein hone wale kharch, income, loss aur gain ko record karne wale accounts ko Nominal Account kehte hain.

Examples:

Expenses:

• Rent A/c
• Salary A/c
• Electricity Expenses A/c
• Advertisement Expenses A/c
• Telephone Expenses A/c
• Insurance Expenses A/c
• Printing Expenses A/c

Income:

• Commission Received A/c
• Interest Received A/c
• Discount Received A/c
• Rent Received A/c

Losses:

• Loss by Fire A/c
• Loss on Sale of Asset A/c

Gains:

• Profit on Sale of Asset A/c

2. Nominal Account ka Golden Rule

Nominal Account ka sabse important rule:

🟢 Debit all Expenses and Losses
🔵 Credit all Incomes and Gains

Simple Hindi mein:

Expense ya Loss → Debit

Income ya Gain → Credit

3. Easy Memory Trick 🧠

Bas ye line yaad rakho:

“Kharcha aur Nuksaan = Debit”
“Income aur Fayda = Credit”

Ya short form:

E + L → Debit

Expenses + Losses = Debit

I + G → Credit

Income + Gains = Credit

4. Example — Rent Paid

Business ne ₹10,000 rent pay kiya.

Rent business ka expense hai.

Therefore:

Rent A/c → Debit

Cash business se gaya:

Cash A/c → Credit

Journal Entry:

Rent A/c Dr. ₹10,000
To Cash A/c ₹10,000

Reason:

Rent = Expense → Debit

Cash = Asset going out → Credit

5. Example — Salary Paid

Business ne employees ko ₹25,000 salary pay ki.

Salary = Expense

Therefore:

Salary A/c → Debit

Cash = Going out

Cash A/c → Credit

Entry:

Salary A/c Dr. ₹25,000
To Cash A/c ₹25,000

6. Example — Electricity Bill Paid

Business ne ₹5,000 electricity bill pay kiya.

Electricity = Expense

Therefore:

Electricity Expenses A/c → Debit

Cash = Going out

Cash A/c → Credit

Entry:

Electricity Expenses A/c Dr. ₹5,000
To Cash A/c ₹5,000

7. Example — Advertisement Expense

Business ne ₹15,000 advertisement par spend kiye.

Advertisement = Business Expense

Therefore:

Advertisement Expenses A/c → Debit

Cash/Bank = Credit

Entry:

Advertisement Expenses A/c Dr. ₹15,000
To Cash A/c ₹15,000

8. Income ka Example — Commission Received

Business ko ₹8,000 commission receive hua.

Commission Received = Income

Therefore:

Commission Received A/c → Credit

Cash business mein aaya:

Cash A/c → Debit

Entry:

Cash A/c Dr. ₹8,000
To Commission Received A/c ₹8,000

Reason:

Cash comes in → Debit

Commission is Income → Credit

9. Example — Interest Received

Business ko bank se ₹3,000 interest receive hua.

Interest Received = Income

Therefore:

Interest Received A/c → Credit

Cash/Bank = Debit

Entry:

Bank A/c Dr. ₹3,000
To Interest Received A/c ₹3,000

10. Example — Rent Received

Business ne apni property ka kuch portion rent par diya aur ₹20,000 rent receive hua.

Rent Received = Income

Therefore:

Bank/Cash A/c → Debit

Rent Received A/c → Credit

Entry:

Bank A/c Dr. ₹20,000
To Rent Received A/c ₹20,000

11. Loss ka Example

Business ki property fire se damage ho gayi aur ₹50,000 ka loss hua.

Loss = Nominal Account

Therefore:

Loss by Fire A/c → Debit

Basic accounting concept:

Loss by Fire A/c Dr. ₹50,000

Loss hone par:

Loss → Debit

12. Gain ka Example

Business ne kisi asset ko sell karke ₹10,000 ka gain/profit earn kiya.

Gain = Nominal Account

Therefore:

Profit on Sale of Asset A/c → Credit

Rule:

Gain → Credit

13. Nominal Account ko Identify kaise karein?

Transaction ko dekhkar ye questions poochho:

Step 1:

Kya account Expense hai?

→ Debit

Step 2:

Kya account Loss hai?

→ Debit

Step 3:

Kya account Income hai?

→ Credit

Step 4:

Kya account Gain/Profit hai?

→ Credit

14. Common Nominal Accounts

Account	Category	Treatment
Rent A/c	Expense	Debit
Salary A/c	Expense	Debit
Electricity A/c	Expense	Debit
Advertisement A/c	Expense	Debit
Printing A/c	Expense	Debit
Insurance A/c	Expense	Debit
Commission Received A/c	Income	Credit
Interest Received A/c	Income	Credit
Rent Received A/c	Income	Credit
Discount Received A/c	Income/Gain	Credit
Loss by Fire A/c	Loss	Debit
Loss on Sale of Asset A/c	Loss	Debit
Profit on Sale of Asset A/c	Gain	Credit

15. Nominal Account vs Real Account

Students aksar in dono ko confuse karte hain.

Nominal Account	Real Account
Expense, Loss, Income, Gain	Asset/Property
Expense → Debit	What comes in → Debit
Income → Credit	What goes out → Credit
Rent A/c	Furniture A/c
Salary A/c	Machinery A/c
Commission Received A/c	Cash A/c

Example:

Furniture ₹20,000 cash mein purchase kiya.

Furniture → Real Account
Cash → Real Account

Furniture A/c Dr.
To Cash A/c

16. Nominal Account + Real Account Example

Transaction:

Business ne ₹10,000 rent cash mein pay kiya.

Accounts:

• Rent → Nominal Account
• Cash → Real Account

Entry:

Rent A/c Dr. ₹10,000
To Cash A/c ₹10,000

Reason:

Rent = Expense → Debit

Cash = Goes out → Credit

17. Nominal Account + Personal Account Example

Transaction:

Business ne Ajay ko ₹20,000 salary pay ki.

Accounts:

• Salary → Nominal Account
• Ajay → Personal Account

Agar payment employee ko ki gayi hai, accounting entry generally:

Salary A/c Dr. ₹20,000
To Cash/Bank A/c ₹20,000

Yahan Salary expense hai, isliye Debit.

Agar salary payable/outstanding hai, to employee-related payable account situation ke according use ho sakta hai.

18. Nominal Account + Personal Account — Income Example

Transaction:

Business ne Rahul se ₹5,000 commission receive kiya.

Commission = Income → Credit

Cash/Bank = Debit

Entry:

Cash/Bank A/c Dr. ₹5,000
To Commission Received A/c ₹5,000

Yahan Rahul ka account transaction ke context ke according customer/party account ho sakta hai.

19. Tally Prime mein Nominal Accounts

Tally Prime mein common expense aur income ledgers create kiye ja sakte hain.

Expense Ledgers:

• Rent
• Salary
• Electricity
• Advertisement
• Telephone
• Printing
• Insurance

Income Ledgers:

• Commission Received
• Interest Received
• Rent Received
• Discount Received

Example:

Rent ₹12,000 paid through bank

Tally entry:

Rent A/c Dr. ₹12,000
To Bank A/c ₹12,000

20. Important Concept: Debit ka Matlab Sirf “Loss” Nahi

Ye beginners ki common mistake hai:

Debit = Loss

❌ Hamesha correct nahi.

Nominal Account mein:

Expense → Debit

Loss → Debit

Lekin Real Account mein asset increase hone par bhi Debit hota hai.

Example:

Computer purchased:

Computer A/c Dr.

Computer expense nahi, asset hai.

21. Important Concept: Credit ka Matlab Sirf “Profit” Nahi

Similarly:

Credit = Profit

❌ Hamesha correct nahi.

Nominal Account mein:

Income/Gain → Credit

Lekin Personal Account mein giver ko bhi Credit kiya jata hai.

Example:

ABC Traders se credit purchase:

Purchase A/c Dr.
To ABC Traders A/c

ABC Traders = Giver → Credit.

22. Three Golden Rules — Complete Revision

Ab teeno accounts ko ek saath compare karo:

Account	Golden Rule
Personal Account	Debit the Receiver, Credit the Giver
Real Account	Debit what comes in, Credit what goes out
Nominal Account	Debit all Expenses & Losses, Credit all Incomes & Gains

🧠 Super Memory Trick:

P → Person → Receiver/Giver

R → Resource → Comes In/Goes Out

N → Nominal → Expense/Loss/Income/Gain

23. Practical Examples — Identify the Rule

Example 1

Paid salary ₹20,000.

Salary = Expense

→ Debit

Cash = Goes out

→ Credit

Salary A/c Dr.
To Cash A/c

Example 2

Received commission ₹5,000.

Cash = Comes in

→ Debit

Commission = Income

→ Credit

Cash A/c Dr.
To Commission Received A/c

Example 3

Purchased furniture ₹30,000 for cash.

Furniture = Comes in

→ Debit

Cash = Goes out

→ Credit

Furniture A/c Dr.
To Cash A/c

📝 Practice Questions

Q1.

Paid office rent ₹8,000.

Identify:

• Nominal Account?
• Debit?
• Credit?

Q2.

Received commission ₹6,000.

Identify:

• Income Account?
• Debit?
• Credit?

Q3.

Paid electricity bill ₹4,500.

Identify:

• Expense?
• Debit?
• Credit?

Q4.

Received interest ₹3,000 through bank.

Identify:

• Income?
• Debit?
• Credit?

Q5.

Business suffered a loss of ₹20,000 due to fire.

Identify:

• Loss Account?
• Debit?
• Credit?