Why rule of nominal account is exactly opposite with the rule of personal and real account?

The reason why rule of nominal account is opposite with the rule of personal and real account is that Nominal Accounts CANNOT be SEEN & TOUCHED. So it has a different application in Accounting logic.

Here I wish to demystify the Accounting Rule & explain all the 3 accounting rules so that you & the rest of the readers may understand the accounting logic and learn themselves and even teach to others. If a person knows these rules then they can be very easily an accounting personnel (Not an Accountant). Chartered Accountants and Cost & Management Accountants are a step forward profession but are of Very high Standing with in depth knowledge in application of Accounting rules & logic in consistence with prevailing Company Laws & Accounting Standards.

1. Personal Account:

Debit the Receiver FROM the company
Credit the Giver TO the company

2. Real Account:

Debit what COMES-IN TO the company
Credit what GOES-OUT FROM the company

3. Nominal Account:

Debit all EXPENSES & LOSES TO the company
Credit all INCOMES / REVENUES & GAINS TO the company

If you see the 3rd Nominal Account all rules talk about what happens TO THE COMPANY'S BUSINESS - while the rest of the rules Personal & Real has what coming-in & going out and who gives & receives to & from the company. Hope the above helps you & all.