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content/uninotes/et-dcm1107-unit7/_index.md

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+draft = false
+title = 'Unit 7'
+unit = 'Unit 7'
+layout = 'unit-choice'
+url = '/uninotes/s1/et-dcm1107/unit7/'
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content/uninotes/et-dcm1107-unit7/self.md

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+draft = false
+semester = ['S1']
+subjectcode = ['ET DCM1107']
+unit = 'Unit 7'
+notecategory = 'Self'
+title = 'Unit 7'
+toc = true
+url = '/uninotes/s1/et-dcm1107/unit7/self/'
+uniturl = '/uninotes/s1/et-dcm1107/unit7/'
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+
+### ***May 08, 2026***
+
+## Types of Capital
+
+A) Owned/Borrowed Capital.  
+B) Fixed/Floating Capital.  
+C) Working Capital.  
+D) Gross Working Capital.  
+E) Net Working Capital.  
+F) Net Operating Working Capital.  
+
+## Types of Revenue
+
+### A) Operating Revenue
+1. Sales Revenue.
+2. Service Revenue.
+
+### B) Gross Revenue
+Gross revenue, often known as gross sales, is the entire amount of money your firm makes in a given accounting period before any deductions.
+
+### C) Net Revenue
+The value of a company's income after discounts, item returns, and business expenditures like commissions is referred to as net revenue or net sales.
+
+### D) Deferred Revenue
+The income a firm makes before providing services or commodities to a client is referred to as deferred revenue or unearned revenue.
+
+### E) Accrued Revenue
+The income earned by a firm for supplying products or services that have not yet been paid for by a client. It's income that a company recognises but has yet to realise.
+
+## Classification of Expenditure
+
+**A) Capital Expenditure.**   
+**B) Revenue Expenditure.**  
+**C) Deferred Revenue Expenditure:**
+
+Deferred revenue expenditure refers to a type of spending that is revenue in nature but whose benefits last for more than one accounting period. Although the entire amount is usually spent in a single year, it is not fully charged to the Profit & Loss Account in that year because the benefit will be enjoyed over several future periods.
+
+## Classification of Receipts
+A) Revenue Receipts.  
+B) Capital Receipts.  
+
+## Profits/Losses
+A) Capital Profits/Losses.  
+B) Revenue Profits/Losses.
+
+## Contingent
+A) Contingent Assets.  
+B) Contingent Liabilities.