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61 lines
1.9 KiB
Markdown
61 lines
1.9 KiB
Markdown
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draft = false
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semester = ['S1']
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subjectcode = ['ET DCM1107']
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unit = 'Unit 7'
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notecategory = 'Self'
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title = 'Unit 7'
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toc = true
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url = '/uninotes/s1/et-dcm1107/unit7/self/'
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uniturl = '/uninotes/s1/et-dcm1107/unit7/'
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### ***May 08, 2026***
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## Types of Capital
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A) Owned/Borrowed Capital.
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B) Fixed/Floating Capital.
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C) Working Capital.
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D) Gross Working Capital.
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E) Net Working Capital.
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F) Net Operating Working Capital.
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## Types of Revenue
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### A) Operating Revenue
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1. Sales Revenue.
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2. Service Revenue.
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### B) Gross Revenue
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Gross revenue, often known as gross sales, is the entire amount of money your firm makes in a given accounting period before any deductions.
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### C) Net Revenue
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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.
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### D) Deferred Revenue
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The income a firm makes before providing services or commodities to a client is referred to as deferred revenue or unearned revenue.
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### E) Accrued Revenue
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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.
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## Classification of Expenditure
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**A) Capital Expenditure.**
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**B) Revenue Expenditure.**
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**C) Deferred Revenue Expenditure:**
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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.
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## Classification of Receipts
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A) Revenue Receipts.
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B) Capital Receipts.
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## Profits/Losses
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A) Capital Profits/Losses.
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B) Revenue Profits/Losses.
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## Contingent
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A) Contingent Assets.
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B) Contingent Liabilities.
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