Capital And Revenue Items Ppt To Pdf


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capital and revenue items ppt to pdf

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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.

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capital and revenue receipts ppt

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. On the other hand, Capital Receipts are shown either on the Liabilities side of the Balance Sheet or the same amount is deducted in the Asset side.

capital expenditure and revenue expenditure ppt

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.

Capital & Revenue T.

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. SlideTeam added new products and new slides in the past 24 hours.

On December 30, In Uncategorized. Deferred Revenue expenditure 7. Back to: Capital and revenue items quizzes Show your love for us by sharing our contents.

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.

Revenue receipts are sales of merchandise, discounts, and commission that affect the operations of the business.

Capital and Revenue Expendituere ppt

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. Proprietors of the business.

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CA Foundation : PPT - Capital and Revenue Expenditures and Receipts CA Foundation Notes | EduRev

 Интуиция? - с вызовом проговорил. Не нужно интуиции, чтобы понять: никакая это не диагностика. Он решительно подошел к терминалу и запустил весь набор программ системных оценок ТРАНСТЕКСТА. - Твое сокровище в беде, коммандер, - пробормотал.  - Не веришь моей интуиции. Так я тебе докажу. ГЛАВА 20 Городская больница располагалась в здании бывшей начальной школы и нисколько не была похожа на больницу.

 Твое сокровище в беде, коммандер, - пробормотал.  - Не веришь моей интуиции. Так я тебе докажу. ГЛАВА 20 Городская больница располагалась в здании бывшей начальной школы и нисколько не была похожа на больницу. Длинное одноэтажное здание с огромными окнами и ветхое крыло, прилепившееся сзади. Беккер поднялся по растрескавшимся ступенькам. Внутри было темно и шумно.

 Это данные о сегодняшней производительности. Взгляни на число дешифровок. Бринкерхофф послушно следил за движениями ее пальца. КОЛИЧЕСТВО ДЕШИФРОВОК О Мидж постучала пальцем по этой цифре. - Я так и думала. Деление на ноль.

capital and revenue expenditure and receipts ppt

Она была его иллюзией, его живой фантазией. Он мечтал о ней по ночам, плакал о ней во сне. Он ничего не мог с собой поделать. Она была блистательна и прекрасна, равной ей он не мог себе даже представить. Его жена долго терпела, но, увидев Сьюзан, потеряла последнюю надежду.

PPT - Capital and Revenue Expenditures and Receipts CA Foundation Notes | EduRev

4 Comments

Natalia F.
27.03.2021 at 23:52 - Reply

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Bulimenra
28.03.2021 at 18:03 - Reply

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

Narcis G.
29.03.2021 at 19:48 - Reply

Revenue and capital Receipts and Revenue and Capital Expenditures - Free download as Powerpoint Presentation .ppt /.pptx), PDF File .pdf), Text File .txt) or.

Zdenek D.
01.04.2021 at 01:56 - Reply

Revenue items - profit and loss account Capital items - balance sheet •​DETERMINATION OF THE NET PROFIT Requires Matching of revenue.

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