人名賬戶同非人名賬戶

Principle of Accounting
All the account heads used in Accounting systems are classified under three types of Accounts i.e Real Account, Personal Account, Nominal Account.
Real Account: Debit what comes in, Credit what goes out.
Personal Account: Debit the receiver, Credit the giver.
Nominal Account: Debit all expenses/losses, Credit all incomes/gains

人名賬戶即是我們以自己名開的銀行戶口
非人名賬戶即是用公司或 團體開的銀行戶口