Capital And Revenue Items Ppt To Pdf

capital and revenue items ppt to pdf

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Capital expenditure 8. Classification of these transactions reflects in the final statements of the company. Capital expenditure 5. But In case of capital receipts which are borrowings, government is under obligation to return the amount along with Interest. Revenue receipts are funds received by a business as a result of its core business activities.

Capital and Revenue Expendituere ppt

We think you have liked this presentation. If you wish to download it, please recommend it to your friends in any social system. Share buttons are a little bit lower. Thank you! Published by Liani Tanudjaja Modified over 2 years ago. Transactions may be divided into two types according to their nature.

Education Planet 28, views. Distinguish between capital and revenue expenditure 2. Yet, it has exempted certain capital receipts from taxation while certain capital receipts have been taken into ambit of capital receipts chargeable as capital gains e. A capital receipt is received in exchange for the source of income. Multiple choice questions MCQs Chhavi sharma.

Yet, it has exempted certain capital receipts from taxation while certain capital receipts have been taken into ambit of capital receipts chargeable as capital gains e. Revenue receipts are receipts generated by the … Capital and Revenue expenditure… Revenue Receipts: Revenue receipts refer to those receipts which neither create any … Few common examples are receipts from sale of goods and services, discount received from creditors or suppliers, interests earned, dividends received, rent received, commission received, bad-debts recovered, income from other sources, etc. The disposal proceeds of , is a capital receipt as it decreases a non-current asset. Sales commission received from the manufacturer. A system of recording inventory balances after each receipt and issue. Amount received on account of the issue of fresh share capital.

capital expenditure and revenue expenditure ppt

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These are of revenue nature but are deferred or postponed. It is of quasi- capital nature. These are to be charged to profit and loss account, over a period of 3 to 5 years depending upon the benefit accrued. Capital and liabilities are shown on the liabilities side of Balance Sheet. Open navigation menu. Close suggestions Search Search. User Settings.

capital and revenue expenditure and receipts ppt

Revenue receipts are sales of merchandise, discounts, and commission that affect the operations of the business. See our Privacy Policy and User Agreement for details. The receipts and payments account and income and expenditure account differ from each other on the following grounds:. The main difference between revenue receipts and capital receipts is that in the case of revenue receipts, government is under no future obligation to return the amount, i.

Revenue and capital receipts are recognized on accrual basis as soon as the right of receipts is established. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Both have benefits for business. The receipts and payments account and income and expenditure account differ from each other on the following grounds:.

Sometimes, expenses of capital nature are to be incurred for revenue receipt, e. These costs generally span a period exceeding one year -- and run the gamut from equipment purchases and production machinery acquisitions to real estate investments. Capital expenditures are non-recurring purchases of assets which are expected to provide benefits over a long period of time. Toggle Nav.

Она присела на решетчатой площадке.

Presentation on theme: "Capital & Revenue T."— Presentation transcript:

И тут же забилась, задыхаясь от удушья. Ее снова сжали уже знакомые ей стальные руки, а ее голова была намертво прижата к груди Хейла. - Боль внизу нестерпима, - прошипел он ей на ухо. Колени у Сьюзан подкосились, и она увидела над головой кружащиеся звезды. ГЛАВА 80 Хейл, крепко сжимая шею Сьюзан, крикнул в темноту: - Коммандер, твоя подружка у меня в руках. Я требую выпустить меня отсюда.

Джабба занес палец над клавишей Ввод. - Давайте же, - скомандовал Фонтейн. Джабба нажал на клавишу. И в следующую секунду все присутствующие поняли, что это было ошибкой. ГЛАВА 119 - Червь набирает скорость! - крикнула Соши, склонившаяся у монитора в задней части комнаты.

 - Хейл - это… Сьюзан замерла. Должно быть, это какая-то ошибка. Следопыт показывал адрес, не имеющий никакого смысла. Взяв себя в руки, она перечитала сообщение. Это была та же информация, которую получил Стратмор, когда сам запустил Следопыта.

capital and revenue receipts ppt

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Capital expenditure is not matched with the capital receipts. and Revenue and Capital Expenditures - Free download as Powerpoint Presentation .ppt /.pptx).

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