Capital & Revenue Expenditure. 2. Operating & Non-Operating Items
Capital & Revenue Expenditure. 2. Operating & Non-Operating Items
Capital & Revenue Expenditure. 2. Operating & Non-Operating Items
GROUP NO:7
LEADER: KANICA ARORA
MEMBERS: ANAND NEGI
SUJEET DESHWAAL
ASHISH SRIVASTAVA
MANISH GUPTA
HEMLATA YADAV
BRAJESH ARYA
1. CAPITAL EXPENDITURE
Cost of financing a
Intangible assets Tangibleassets
fixed assets
e.g : trade mark. e.g:land
e.g: loan
2.REVENUE EXPENDITURE
When some expenditure is incurred in any financial year
for the sake of generation of revenue in the current
financial year , this is called as revenue expenditure.
It is charged wholly to the p&l account of the concerned
financial year.
It ‘s a money spent on materials & services i.e consumed
by the business in carrying out business activities.
Expenses incurred for maintaining the efficiency of fixed
assets.
example : wages of workers,electricity bill etc.
When the benefit of a revenue expenditure is
available for a period of two or more years is
known as deferred revenue.
REVENUE EXPENDITURE
REVENUE EXPENDITURE
INFLOW OUTFLOW
INFLOW OUTFLOW
Issuing ipo or bond. Dividends paid.
Proceeds from borrowings. Payment of debts.
INFLOW OUTFLOW
Sale of assets. Purchase of fixed assets.
Dividends received. Money lending.
IF ANY QUERIES….?????