Real accounts (all assets and Liabilities come under Real account)..

Nominal account(all EXPENSES losses incomes gains come under nominal account)

Personal account (as the name suggests,it is created on the names of the person/organisation)

The Three GOLDEN RULES of accounting are

Personal account - Debit the receiver ,credit the giver

Real account - Debit what comes in ,credit what goes out

Nominal account - Debit All expenses and losses, credit All incomes and gains

in contention with the above rules
1) cash withdrawn for office use


Cash is coming in ..so it should be Debited..and Cash from bank is GOING out..so it should be credited..


So the Journal Entry will be

Cash a/c Dr

To Bank a/c

(being cash withdrawn for office use)

2) Goods Purchased from Mr Star on credit

purchases is an expense so it should be debited and Mr Star is the giver, so he should be credited ted..

The Journal Entry will be..

purchases a/c Dr xxxx

To Mr Star a/c xxxxx

(Being Goods Purchased from Mr Star on credit)

3) Goods Sold for cash

In contention with the above rules.
Sales is an INCOME so it should be credited and cash is coming in so It should be debited..

The Journal Entry will be..

Cash a/c Dr 1000

To sales a/c 1000

(Being Goods Sold for cash)