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<!doctype html><html class=html lang=en-us dir=ltr><head><meta charset=utf-8><meta name=viewport content="width=device-width"><title>Unit 7 | Freedoms4</title><link rel=stylesheet href=/css/style.min.34d0accb85f8ec23ceee8c29eef5907823b531d8acb9e6bdf45a3b37ad028d30.css integrity="sha256-NNCsy4X47CPO7owp7vWQeCO1Mdisuea99Fo7N60CjTA=" crossorigin=anonymous><link rel=icon href=/favicon.ico><meta name=description content=" 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 # Sales Revenue. 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."><meta property="og:url" content="https://freedoms4.org/uninotes/s1/et-dcm1107/unit7/self/"><meta property="og:site_name" content="Freedoms4"><meta property="og:title" content="Unit 7"><meta property="og:description" content="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 # Sales Revenue. 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."><meta property="og:locale" content="en_us"><meta property="og:type" content="article"><meta property="article:section" content="uninotes"><meta itemprop=name content="Unit 7"><meta itemprop=description content="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 # Sales Revenue. 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."><meta itemprop=wordCount content="259"><meta itemprop=keywords content="S1,ET DCM1107"><link rel=stylesheet href=/css/custom.css><script>(function(){var e=localStorage.getItem("theme");e&&document.documentElement.setAttribute("data-theme",e)})()</script><script async src=https://plausible.freedoms4.org/js/pa-5BKl0z0RLzwrclKq4y-qk.js></script><script>(window.plausible=window.plausible||function(){(plausible.q=plausible.q||[]).push(arguments)},plausible.init=plausible.init||function(e){plausible.o=e||{}}),plausible.init()</script></head><body class=body><header class=header><div class=brand><img src=/logo.png alt="Freedoms4 logo"><h1>Freedoms4</h1><div class=brand__actions><button class=theme-toggle id=theme-toggle aria-label="Toggle theme" title="Toggle dark/light mode">
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<span class="uninotes-meta__pill uninotes-meta__pill--self">Self</span></div><h1>Unit 7</h1><details class=toc><summary class=toc__summary>Table of Contents</summary><nav id=TableOfContents><ul><li><ul><li><a href=#may-08-2026><em><strong>May 08, 2026</strong></em></a></li></ul></li><li><a href=#types-of-capital>Types of Capital</a></li><li><a href=#types-of-revenue>Types of Revenue</a><ul><li><a href=#a-operating-revenue>A) Operating Revenue</a></li><li><a href=#b-gross-revenue>B) Gross Revenue</a></li><li><a href=#c-net-revenue>C) Net Revenue</a></li><li><a href=#d-deferred-revenue>D) Deferred Revenue</a></li><li><a href=#e-accrued-revenue>E) Accrued Revenue</a></li></ul></li><li><a href=#classification-of-expenditure>Classification of Expenditure</a></li><li><a href=#classification-of-receipts>Classification of Receipts</a></li><li><a href=#profitslosses>Profits/Losses</a></li><li><a href=#contingent>Contingent</a></li></ul></nav></details><h3 class=heading id=may-08-2026><em><strong>May 08, 2026</strong></em><span class=heading__anchor> <a href=#may-08-2026>#</a></span></h3><h2 class=heading id=types-of-capital>Types of Capital<span class=heading__anchor> <a href=#types-of-capital>#</a></span></h2><p>A) Owned/Borrowed Capital.<br>B) Fixed/Floating Capital.<br>C) Working Capital.<br>D) Gross Working Capital.<br>E) Net Working Capital.<br>F) Net Operating Working Capital.</p><h2 class=heading id=types-of-revenue>Types of Revenue<span class=heading__anchor> <a href=#types-of-revenue>#</a></span></h2><h3 class=heading id=a-operating-revenue>A) Operating Revenue<span class=heading__anchor> <a href=#a-operating-revenue>#</a></span></h3><ol><li>Sales Revenue.</li><li>Service Revenue.</li></ol><h3 class=heading id=b-gross-revenue>B) Gross Revenue<span class=heading__anchor> <a href=#b-gross-revenue>#</a></span></h3><p>Gross revenue, often known as gross sales, is the entire amount of money your firm makes in a given accounting period before any deductions.</p><h3 class=heading id=c-net-revenue>C) Net Revenue<span class=heading__anchor> <a href=#c-net-revenue>#</a></span></h3><p>The value of a company&rsquo;s income after discounts, item returns, and business expenditures like commissions is referred to as net revenue or net sales.</p><h3 class=heading id=d-deferred-revenue>D) Deferred Revenue<span class=heading__anchor> <a href=#d-deferred-revenue>#</a></span></h3><p>The income a firm makes before providing services or commodities to a client is referred to as deferred revenue or unearned revenue.</p><h3 class=heading id=e-accrued-revenue>E) Accrued Revenue<span class=heading__anchor> <a href=#e-accrued-revenue>#</a></span></h3><p>The income earned by a firm for supplying products or services that have not yet been paid for by a client. It&rsquo;s income that a company recognises but has yet to realise.</p><h2 class=heading id=classification-of-expenditure>Classification of Expenditure<span class=heading__anchor> <a href=#classification-of-expenditure>#</a></span></h2><p><strong>A) Capital Expenditure.</strong><br><strong>B) Revenue Expenditure.</strong><br><strong>C) Deferred Revenue Expenditure:</strong></p><p>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.</p><h2 class=heading id=classification-of-receipts>Classification of Receipts<span class=heading__anchor> <a href=#classification-of-receipts>#</a></span></h2><p>A) Revenue Receipts.<br>B) Capital Receipts.</p><h2 class=heading id=profitslosses>Profits/Losses<span class=heading__anchor> <a href=#profitslosses>#</a></span></h2><p>A) Capital Profits/Losses.<br>B) Revenue Profits/Losses.</p><h2 class=heading id=contingent>Contingent<span class=heading__anchor> <a href=#contingent>#</a></span></h2><p>A) Contingent Assets.<br>B) Contingent Liabilities.</p><nav class=page-nav><a class=page-nav__previous-link href=/uninotes/s1/et-dcm1107/unit6/>← Unit 6</a></nav></main><footer class=footer><p class=footer__copyright-notice>&copy; <a href=https://freedoms4.org>freedoms4.org</a> <a href=/changelog/>Changelog</a></p><p class=footer__theme-info>Built with <a href=https://gohugo.io>Hugo</a> and based on <a href=https://github.com/CyrusYip/hugo-theme-yue>Yue</a> theme</p></footer><script>(function(){var e=document.getElementById("theme-toggle");if(!e)return;function t(){var e=localStorage.getItem("theme");return e?e:window.matchMedia("(prefers-color-scheme: light)").matches?"light":"dark"}function n(e){document.documentElement.setAttribute("data-theme",e),localStorage.setItem("theme",e)}n(t()),e.addEventListener("click",function(){var e=document.documentElement.getAttribute("data-theme")||t();n(e==="dark"?"light":"dark")})})()</script><script>(function(){var e=document.getElementById("mobile-menu-check");if(!e)return;document.addEventListener("click",function(t){if(!e.checked)return;var n=e.closest(".brand__mobile-menu");n&&!n.contains(t.target)&&(e.checked=!1)})})()</script></body></html>
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