Comprehencive text book with lucid and systematic prentantion for theory and practical question.
Coverage of past 49 exame of the cs professional level exame from june 1994 to june 2018.this book is 2nd edition and December 2018 exame
Personal Accounts:- The accounts which relate to an individual, firm, company are called personal accounts. It can be classified into three categories_
1) Natural Personal account:- It refers to the accounts of human beings. For example tom account Stephen account etc.
2) Artificial Personal account:- It refers to accounts that do not have physical existence like accounts of companies for example Microsoft account Google account etc.
3) Representative Personal account:- It refers those account which represents a particular group of persons so prepaid insurance account or unearned commission account are some of its examples