أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Loan account is a personal account in nature so increase with debit and decrease with credit.
Real Account: The accounts relating to all assets and properties are called real accounts.
Personal Account: The accounts relating to individuals, firms, associations or companies are known as personal account.
Nominal Account: The accounts relating to expenses, losses, incomes and gains are known as nominal accounts.