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1.प्राकर्तिक खाते (Natural Personal Account ) सभी व्यक्तियों के नाम से सम्बंधित खाते जैसे राम श्याम मोहन सोहन व्यापार स्वामी का पूंजी खाता इसी श्रेणी में आते है।
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