(1) Land and Building – Real a/c 

(2) Rama’s a/c. – Personal a/c 

(3) Salaiya/c – Nominal a/c 

(4) State Bank of India – personal a/c 

(5) Machinery’s a/c – Real a/c 

(6) Renta/c (8) Drawings a/c 

(7) Furhiture’s a/c – Real a/c 

(9) Wages a/c – Nominal a/c 

(10) Capital a/c – personal a/c 

(11) Stationery a/ – Nominal a/c 

(12) Cash a/c – Real a/c 

(13) o/s commission a/c – personal a/c 

(14) Mysore mines a/c – Real a/c 

(15) Stock a/c – Real a/c 

(16) Goodwill a/c – Real a/c 

(17) Repairs a/c – Nominal a/c 

(18) Discount paid – Nominal a/c 

(19) Loan a/c – personal a/c 

(20) Investment a/c – Real a/c 

(21) Motor vehicle a/c -Real a/c 

(22) Bad debts – Nominal a/c 

(23) Bank a/c – Real a/c 

(24) Purchases a/c – Real a/c 

(25) Interest a/c – Nominal a/c 

(26) Loose tools a/c – Real a/c 

(27) Bank overdraft a/c – personal a/c 

(28) Postage a/c – personal a/c 

(29) Bills Receivable a/c – Real a/c 

(30) Provision for bad debts – personal a/c 

(31) Bank loan a/c – personal a/c 

(32) Sales a/c – Reala/c 

(33) Rent received in advance- personal a/c 

(34) Depreciation -Nominal a/c 

(35) Goods loss on fire – Nominal a/c 

(36) National college a/c – personal a/c 

(37) Fixed Deposit a/c – Real a/c 

(38) Purchase return – Real a/c

(39) Bad debts recovered – Real a/c 

(40) Provision for Discount on creditors a/c – personal a/c 

(41) Bills payable a/c – Real a/c 

(42) Provision for Depreciation a/c – personal a/c 

(43) Rent Receivable – personal a/c 

(44) Mangalore’s Trading co – personal a/c 

(45) Donation – Nominal a/c 

(46) Depreciation Fund – Real a/c 

(47) Sports club – personal a/c 

(48) Sales Returns a/c – Real a/c 

(49) Discount Received a/c – Nominal a/c 

(50) Debtors a/c – personal a/c