What is the golden rule of accounting?

Answer 1

I presume you're asking for the golden rules of accounting, instead of the golden rules of accounts.

The "golden rule of accounts" doesn't even exist, anyway, even if you wanted to know what it is.

In this case, the golden rules of accounting are:

For personal accounts, debit the receiver and credit the giver.

For real accounts, debit what comes in and credit what comes out.

For nominal accounts, debit all expenses/losses and credit all income/gains.

Answer 2

The golden rule of accounting is "an accountant is a person who knows what to debit and what to credit."