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According to real account debti all assets credit all liailites
in same all assets comes under real account but alll real account does not consider assets
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Real account is related to the tangible & intangible real assest
ex: tangible furniture a/c intagible goodwill a/c
assest account is related to the tangible or intagible real accounts 
ex: tangible land a/c building a/c cash a/c intangible good will a/c
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