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Three major Accounts and their Rules
There are three major Records which are
a) Personal Accounts
b) Real Accounts
c) Moderate Accounts
Rule for Personal Account: Charge the Receiver and Credit score the Giver
Rule for Real Records: Charge what comes in and Credit score what goes out
Rule for Moderate Records: Charge All expenses and Losses and Credit score all incomes and gains.
Unique solution in accounting
FUNCTION SIMPLE AGGREGATIVE, SIMPLE RELATIVE
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