Why Expense and Loss in Nominal Account comes under Debit?

[ajainakpdot]

I am a beginner and student.

In accounts there are 3 types of accounts 1. Personal Account 2. Real account

3. Nominal account, my doubt is happened because of the transaction flow, please clarify

a) In personal account debit is “Receiver” that means “something is getting in”

b) In Real account debit is “what comes in” that means “something is getting in”

but in third case logic is reversed

c) In Nominal account debit is “Expense and losses” that means “something is going out”!!!

This made me confused!!!!!!!! what is the actual logic behind this? I don’t like to by-heart!!!

 

[kirby]

It is easier to think in these terms:

A DEBIT will increase an ASSET (Real)
A DEBIT will decrease a LIABILITY (Real) and EQUITY (Personal)
A DEBIT will increase an EXPENSE ( Nominal) and decrease REVENUE (Nominal)

and OPPOSITE the above for a CREDIT