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Capital and Revenue Items:

  1. Capital Expenditures:

    An expenditure which results in the acquisition of permanent asset which is intended lo be permanently used in the business for the purpose of earning revenue, is known as capital expenditure. These expenditures are 'non-recurring' by nature. Click here to continue reading.
     

  2. Revenue Expenditures:

    All the expenditures which are incurred in the day to day conduct and administration of a business and the effect-of which is completely exhausted within the current accounting year are known as "revenue expenditures". Click here to continue reading.
     

  3. Difference between Capital Expenditure and Revenue Expenditure
     

  4. When Revenue Expenditures are not regarded as Revenue Expenditures?

    There are some items of expenditure which are revenue by nature, yet they are not regarded as revenue expenditure. Such expenditures may be divided into two groups. These are Deferred revenue expenditures and capitalized revenue expenditures. Click here to continue reading.
     

  5. Principles for making distinction between Capital Expenditure and Revenue Expenditure:

    We have no hard and fast rule for distinguishing capital expenditure from revenue expenditure because, the same item of expenditure may be treated as capital, revenue or deferred revenue depending upon the circumstances. Click here to continue reading.
     

  6. Capital and Revenue Receipts:

    When the business receives money it is again of two sorts. It my be a long-term receipt, a contribution by the owner, either to start the business off or to increase the funds available to it. It might be a mortgage or an which brings money into the business for a long-term, but in this case it is not the owner of the business but some other investor who is supplying the money. Click here to continue reading.
     
  7. Capital and Revenue Profits and Losses:

    Capital profit is a profit which is earned, on the sale of a fixed asset or profit earned on raising capital for a company (by issuing shares at premium). This is not a regular profit of the business and is not earned in the ordinary trade of the business. Click here to continue reading.
     
  8. Capital and Revenue Payments:

    When the business receives money it is again of two sorts. It my be a long-term receipt, a contribution by the owner, either to start the business off or to increase the funds available to it. It might be a mortgage or an which brings money into the business for a long-term, but in this case it is not the owner of the business but some other investor who is supplying the money. Click here to continue reading.

 

 

A D V E R T I S E M E N T

 

Financial Accounting Topics


  Introduction to Accounting
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  Transactions and Accounting Equation
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  Analysis of Business Transactions
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  Journal, Ledger and Trial Balance
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  Accounting for Bills of Exchange
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  Special Journals
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  Cash Book
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Bank Reconciliation Statement
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  Final Accounts
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  Work Sheet
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  Capital and Revenue Items
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  Valuation of Inventories
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  Accounts of Non-profit Making Organizations
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  Statement of Cash Flows
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  Accounting Ratios Analysis
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  Depreciation, Provisions and Reserves
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  Accounting Dictionary
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  Financial Calculators
 
 
 
Managerial Accounting Topics

  Financial Statements
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  Cost Volume Profit Relationship
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  Variable Costing System
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  Materials and Inventory Cost Control
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  Activity Based Costing System
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  Standard Costing and Variance Analysis
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  Balanced Scorecard
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  Capital Investment Analysis/Capital Budgeting
 

 

 

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