1. Personal Account:
   • Debit the receiver
   • Credit the giver
2. Real Account:
   • Debit what comes in
   • Credit what goes out
3. Nominal Account:
   • Debit all expenses and losses
   • Credit all incomes and gains

These rules ensure that every transaction is accurately recorded in the accounting books. The table above provides a basic overview, and specific account names and numbers may vary based on the organization’s chart of accounts.