Explanation:

These account types are related to assets or properties. They are further classified as Tangible real account and Intangible real accounts.

Real Account Rules

• Debit what comes into the business.
• Credit what goes out of business.

according to this rule, whenever any property comes into the business, it is debited and when it goes outside the business, it is credited.

For Example – Furniture purchased by an entity in cash. Debit furniture A/c  and credit cash A/c.