Capital and Revenue-Receipts and Payments

Capital and Revenue - Receipts and Payments

A proper distinction between expenditure and expense, income and receipt, capital, and revenue as regard to expenditure, payments, receipts, profits, and losses, is one of the basic principles of correct
accounting.

In this chapter I will discuss the following topics

10.01 Meaning and Difference between Expenditure and Expense
10.02 Meaning and Difference between Income and Receipts
10.03 Meaning and Difference between Capital Expenditure and Revenue Expenditure
10.04 Meaning and Difference between Capital Receipt and Revenue Receipt
10.05 Meaning and Difference between Capital Profit (Capital Income) and Revenue Profit (Revenue Income)
10.06 Meaning and Difference between Capital Loss and Revenue Loss
10.07 Meaning of Deferred Revenue Expenditure

Receipt and Payment
Capital and Revenue
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21 thoughts on “Capital and Revenue-Receipts and Payments”

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