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whats nature Provision for Depreciation a/c :
(a) REal a/c (b) Nominal (c) Personal a/c
Three golden rules of accounting are
Real A/c:
Dr - What comes in
Cr - What goes
Nominal A/C:
Dr - all Expenses
Cr - All Incomes
Personal A/C:
Dr - the receiver
Cr - the giver
In your case Depreciation is a nominal account
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