+++
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/'
+++

### ***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.