The personification theory of accounting treats accounts as:

The personification theory of accounting treats accounts as:
C. Persons with human qualities
The personification theory views accounts as if they were persons. For example, a debtor account is treated as a person who owes money, and a creditor account as a person to whom money is owed. This approach helps in understanding the rules of debit and credit, especially for personal accounts.

• The correct option is C.

The rule "debit him that receives" is associated with:
B. Personification theory
This rule is a direct application of the personification theory. In this theory, accounts are treated as persons, and transactions are viewed as interactions between these "persons." Therefore, when a "person" (account) receives something, that account is debited.

• The correct option is B.