capital and revenue by college
•Download as PPT, PDF•
1 like•532 views
Capital income includes money used to initially set up a business, share capital for companies, and further investments or loans to the business by owners or third parties. Revenue income is money received from normal business activities like sales, rent, and commissions. Capital expenditure involves purchasing, altering, or improving fixed assets that will be used for over one year, as well as improvements to existing fixed assets and legal costs for property purchases. Revenue expenditure consists of running expenses not directly related to sales, such as rent, utility bills, and vehicle operating costs.
Report
Share
Report
Share
Recommended
Distribution of Direct indirect fixed and Variable
This document discusses the classification of different types of expenses - direct, indirect, fixed, and variable - across 10 different business types, including construction companies, furniture businesses, provision stores, photocopy centers, sweets shops, clothing shops, cracker stalls, electronic gadget centers, hotels, and petrol/gas distributors. For each business type, examples are provided for expenses that would fall under each classification.
Freight audit and payment
Freight audit and payment involves validating freight invoice bills from carriers to ensure businesses are not overcharged. It can help capture refunds, discounts, and prevent carriers from charging for unnecessary fees up to 80% of the time. There are three main ways to validate bills: manual comparison by hiring staff; using software which still requires staff; or using a third party freight audit provider which is the most cost effective approach and recovers the most money for businesses. Freight audit and payment, and freight spend management techniques help provide visibility and control over transportation spending for supply chain operations.
OIT Recharge Tutorial Presented by:
This document provides an overview of recharge units at the University of Alaska Fairbanks. It defines recharge units as activities that provide goods and services to recover their costs. It outlines criteria for qualifying as a recharge unit and discusses the shared responsibilities of recharge unit managers and the IT Business Office in coordinating recharges. The document provides guidance on best practices for recharge units and contact information.
Chapter 6 - business plan power point presentation 8
The document discusses elements to include in the operations section of a business plan, including licenses and permits required for the business, types of insurance needed, after-sale services offered, and potential threats to the business. It provides examples of licenses, permits, insurance types, after-sale services, and common threats faced by businesses.
Logistics Service Providers: Export Fines
The document discusses penalties that logistics service providers and freight forwarders may face if they do not properly manage exports and comply with regulations. It then outlines various export management tools and services that a company called Integration Point Export Management provides to help avoid penalties. These include denied party screening, license management, automated export systems, global classification, license determination, document determination, and providing visibility and connectivity to customers and regulatory agencies to strengthen export compliance programs.
Caferaa pharma web demo
This document describes some key differences in requirements for pharmaceutical C&F agencies compared to regular C&F agencies. Specifically it discusses:
1) Additional details required for tracking outgoing shipments like order details, transport requests, and dispatch details.
2) Cheque management processes for tracking advance cheques from stockists and managing cheque due dates.
3) Processes for handling return of sellable and non-sellable goods from stockists and generating credit notes.
What fleet managers want
Fleet managers at an AFMA conference were surveyed about their biggest challenges and most valued benefits. The top three challenges were accurate cost reporting (24%), managing fleet maintenance costs (18%), and pool vehicle management (16%). The top three valued benefits were better driver behavior (41%), obtaining reduced pricing and extra controls over fleet spending (30%), and improved/accurate cost reporting (26%). The survey provides insight into the key pain points and priorities of fleet managers.
Best Practices, Tips and Pointers for Conducting an HR Systems Implementation...
Surveys have reported that up to 70% of organizations are unhappy with their new HR system. While some of the blame should rightfully be directed at the software provider a significant portion of the issues can be traced directly back to an inadequate implementation. There’s a lot more to a successful system implementation then simply letting your software vendor configure your new software. There are a host of things you, as the HR practitioner, should address.
This session will identify and discuss the keys to a successful implementation. It is non-technical and is designed to provide the HR practitioner with practical tips for implementing a new system.
Recommended
Distribution of Direct indirect fixed and Variable
This document discusses the classification of different types of expenses - direct, indirect, fixed, and variable - across 10 different business types, including construction companies, furniture businesses, provision stores, photocopy centers, sweets shops, clothing shops, cracker stalls, electronic gadget centers, hotels, and petrol/gas distributors. For each business type, examples are provided for expenses that would fall under each classification.
Freight audit and payment
Freight audit and payment involves validating freight invoice bills from carriers to ensure businesses are not overcharged. It can help capture refunds, discounts, and prevent carriers from charging for unnecessary fees up to 80% of the time. There are three main ways to validate bills: manual comparison by hiring staff; using software which still requires staff; or using a third party freight audit provider which is the most cost effective approach and recovers the most money for businesses. Freight audit and payment, and freight spend management techniques help provide visibility and control over transportation spending for supply chain operations.
OIT Recharge Tutorial Presented by:
This document provides an overview of recharge units at the University of Alaska Fairbanks. It defines recharge units as activities that provide goods and services to recover their costs. It outlines criteria for qualifying as a recharge unit and discusses the shared responsibilities of recharge unit managers and the IT Business Office in coordinating recharges. The document provides guidance on best practices for recharge units and contact information.
Chapter 6 - business plan power point presentation 8
The document discusses elements to include in the operations section of a business plan, including licenses and permits required for the business, types of insurance needed, after-sale services offered, and potential threats to the business. It provides examples of licenses, permits, insurance types, after-sale services, and common threats faced by businesses.
Logistics Service Providers: Export Fines
The document discusses penalties that logistics service providers and freight forwarders may face if they do not properly manage exports and comply with regulations. It then outlines various export management tools and services that a company called Integration Point Export Management provides to help avoid penalties. These include denied party screening, license management, automated export systems, global classification, license determination, document determination, and providing visibility and connectivity to customers and regulatory agencies to strengthen export compliance programs.
Caferaa pharma web demo
This document describes some key differences in requirements for pharmaceutical C&F agencies compared to regular C&F agencies. Specifically it discusses:
1) Additional details required for tracking outgoing shipments like order details, transport requests, and dispatch details.
2) Cheque management processes for tracking advance cheques from stockists and managing cheque due dates.
3) Processes for handling return of sellable and non-sellable goods from stockists and generating credit notes.
What fleet managers want
Fleet managers at an AFMA conference were surveyed about their biggest challenges and most valued benefits. The top three challenges were accurate cost reporting (24%), managing fleet maintenance costs (18%), and pool vehicle management (16%). The top three valued benefits were better driver behavior (41%), obtaining reduced pricing and extra controls over fleet spending (30%), and improved/accurate cost reporting (26%). The survey provides insight into the key pain points and priorities of fleet managers.
Best Practices, Tips and Pointers for Conducting an HR Systems Implementation...
Surveys have reported that up to 70% of organizations are unhappy with their new HR system. While some of the blame should rightfully be directed at the software provider a significant portion of the issues can be traced directly back to an inadequate implementation. There’s a lot more to a successful system implementation then simply letting your software vendor configure your new software. There are a host of things you, as the HR practitioner, should address.
This session will identify and discuss the keys to a successful implementation. It is non-technical and is designed to provide the HR practitioner with practical tips for implementing a new system.
Capital vs revenue transactions
Treatment of a Transaction depends on the duration of its effect, i.e Long term or short term. The long term effect transaction i.e Capital Transactions & the short term
UNIT 3 FINANCE.pptx
The document discusses various types of expenditures including capital expenditures for long-term assets, revenue expenditures for day-to-day operations, and different timeframes for financing. It also covers internal sources of financing a business such as personal funds, retained profits, and selling assets. The choice of financing depends on factors like the purpose and amount of funds needed, as well as the costs, risks, and flexibility of the different options.
Capital and Revenue Expenditure
Capital and Revenue Expenditure
Before preparing the financial statements of business organisation’s, we should get information about capital and income expenses and capital and income receipts, because having a clear knowledge of these helps in preparing the income statement and balance sheet.
At the end of the financial year, Final Accounts are prepared by every business, in which Trading and Profit & Loss Account and Balance Sheet are included. Items given in the trial balance are entered either in the trading and profit and loss account or in the balance sheet. For this, it is very important to divide the items given in the trial balance into income and capital, because all the income items given in the balance sheet ie income expenditure and income receipts are written in the business and profit and loss account, while all the capital expenditure and capital receipts are written in the balance sheet. (Position Details) are written in.
Therefore, before preparing the final accounts, it is very necessary to divide the items of trial balance into capital and income. Due to wrong classification of any item into capital and income, the amount of profit or loss reported by the profit and loss account will be wrong and the balance sheet will also not give the correct and proper financial position as on that date.
Classification of Expenditure
Expenses can be divided into three categories :
Expenditure
1. Capital Expenditure
2. Revenue Expenditure
3. Deferred Revenue Expenditure
ACCOUNTING.pptx
The document discusses the five major types of accounts used in accounting: assets, liabilities, equity/owner's equity, revenue/income, and expenses. It provides examples and descriptions of accounts that fall under each type. Assets are resources owned by a company, while liabilities are amounts owed. Equity represents the owner's claim or investment in the business. Revenue/income is money earned from sales, and expenses are money spent. The document also discusses current vs. non-current assets and liabilities, as well as elements that comprise equity.
5.capital and revenue
Capital and revenue expenditures and receipts must be distinguished to determine which items appear in which financial statements. Capital items appear on the balance sheet, while revenue items appear on the profit and loss account. This distinction is also important for determining net profit, which equals revenue receipts minus revenue expenses. Capital receipts include contributions of capital and loans, while revenue receipts are generated from a firm's regular activities like sales. Capital expenditures acquire or improve long-term assets, increasing earning capacity, while revenue expenditures maintain assets and earnings over a single accounting period.
Revenue recognition & management revenue vss capital
Revenue Recognition & Management Revenue v/s Capital (Receipts & Expenditure)
Adrienne Gallagher Notes
This document provides an introduction to key accounting concepts:
1. It defines accounting as recording financial information about resources owned (assets), owed (liabilities), and equity. It outlines the different types of accountants and their qualifications.
2. Accounting information is used by various stakeholders like investors, creditors, employees, and government agencies. Useful attributes of accounting data include relevance, understandability, reliability, completeness, objectivity, timeliness, and comparability.
3. The document introduces double-entry bookkeeping where every transaction has two equal entries - a debit and a credit. It outlines the layout of T-accounts to record transactions.
Cost records and audit rules 2014
This document provides details on cost accounting records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audits for different types of companies based on industry, turnover, and net worth. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, depreciation, research and development, and others.
Cost records and audit rules 2014
This document provides details on cost records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audit for different types of companies based on industry, turnover, net worth, and products. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, service department expenses, repairs and maintenance, fixed assets, overheads, R&D, quality control, work in progress, and more.
Company Formation Services Present Across The Globe
It is a business that the union introduces high-priced, state-of-the-art facilities etc. that individual members can not possess, produces and processes what the partners need, and supplies them to the partners. By doing this, it is possible to reduce the cost, unify standards, improve quality, improve efficiency of facilities and work.
STATEMENT OF COMPREHENSIVE INCOME-WEEK 2.pptx
Comprehensive Income or Statement of Comprehensive Income is a financial performance statement that listed down all profit and loss and other comprehensive income of entity for the period of time.
Accounting lec 1-fa 1
1. The document provides an introduction to financial accounting, outlining key concepts such as identifying, recording, and communicating relevant and reliable accounting information to help users make better decisions.
2. It discusses the different types of accounting (financial and management), users of accounting information (external and internal), and basic financial statements (balance sheet, income statement, statement of cash flows, and statement of stockholders' equity).
3. The document uses examples to demonstrate accounting transactions and how they affect accounts, and prepares basic financial statements from sample business transactions to illustrate accounting principles.
Capital and revenue_income_and_expenditure
Capital expenditure is spending used to acquire or improve fixed assets that are used by a business to generate income over multiple years. It includes purchasing land, buildings, machinery, vehicles, patents and other long-term assets. Capital expenditure provides long-term benefits to a business and increases the value of its assets. Revenue expenditure is recurring spending used to maintain business operations and generate revenue, such as wages, rent, utilities and repairs. It does not create future benefits or increase asset values. Deferred expenditure is either revenue or capital spending whose benefits last multiple years, with the cost amortized over that time.
Introductory acctg review chap 1, 2
This document provides an overview of introductory accounting concepts including:
- The definition and objectives of accounting as an information system that measures, processes, and communicates financial information.
- The accounting process and cycle including identifying transactions, recording them, and communicating financial statements.
- The key financial statements - balance sheet, income statement, statement of cash flows - and what financial information they provide.
- Common accounts and how transactions affect the accounting equation.
Applied valuation approach of intangible assets
This document provides an overview of valuation approaches for intangible assets. It defines intangible assets and discusses purposes of valuation. It also describes methods for determining identifiable and unidentifiable intangibles, estimating economic life, and classifying identifiable assets. The document outlines the market, income, and cost approaches for valuation. It discusses specific income methods like royalty relief, incremental profit, and excess earnings. Guidelines for applying methods and determining value are also provided.
Evaluating cash flows 07032013
The document discusses the statement of cash flows, which reports cash receipts, payments, and changes in cash from operating, investing, and financing activities. It helps assess a company's ability to generate cash flows, pay dividends, and meet obligations. Operating activities include cash effects from transactions that create income and expenses. Investing activities present cash flows from transactions involving assets and investments. Financing activities include cash flows from debt and equity transactions like borrowing and payments to owners. The direct method identifies specific cash activities by category, while the indirect method starts with net income and reconciles to operating cash flows.
Topic 2 financial_20statement_1_
1. The financial statements document includes an income statement, balance sheet, and statement of cash flows. The income statement shows profitability over a period of time, the balance sheet outlines assets, liabilities, and equity at a point in time, and the statement of cash flows shows cash inflows and outflows.
2. The income statement displays revenue, expenses, and profit. The balance sheet lists current assets, fixed assets, liabilities, and equity. Current assets include cash, receivables, and inventory. Liabilities include current and long-term debt. Equity encompasses preferred stock and common stock.
3. Financial statements provide information about a company's performance and financial position to both internal and external
Topic 2 financial_20statement_1_
1. The financial statements document includes an income statement, balance sheet, and statement of cash flows. The income statement shows profitability over a period of time, the balance sheet outlines assets, liabilities, and equity at a point in time, and the statement of cash flows shows cash inflows and outflows.
2. The income statement displays revenue, expenses, and profit. The balance sheet lists current assets, fixed assets, liabilities, and equity. Current assets include cash, receivables, and inventory. Liabilities include current and long-term debt. Equity encompasses preferred stock and common stock.
3. Financial statements provide information about a company's performance and financial position to both internal and external
MIS 15 Application of MIS (Manufacturing Sector)
These presentations are created by Tushar B Kute to teach the subject 'Management Information System' subject of TEIT of University of Pune.
http://www.tusharkute.com
Types of major accounts
This document defines and provides examples of major types of accounts used in accounting, including assets, liabilities, capital/equity, income/revenue, and expenses. Assets are divided into current assets (those expected to be converted to cash within one year) and non-current assets. Current assets include cash, accounts receivable, inventory, and prepaid expenses. Non-current assets include long-term tangible and intangible property. Liabilities are also split between current and non-current, with current liabilities expected to be paid within one year. Capital/equity represents the owner's residual claim in the business assets. Income increases equity, while expenses decrease equity.
Chap19 time series-analysis_and_forecasting
This chapter discusses time-series analysis and forecasting. It covers computing and interpreting index numbers, testing for randomness in time series data, and identifying trend, seasonality, cyclical, and irregular components. It also describes smoothing-based forecasting models like moving averages and exponential smoothing, as well as autoregressive and autoregressive integrated moving average (ARIMA) models. The chapter aims to help readers compute and interpret index numbers, test for randomness, and use various forecasting techniques.
Chapter 05
This document discusses index numbers and how they are used to measure inflation or deflation. It provides the formula for a simple price index and examples of common indices including the Retail Price Index. Weighted aggregate indices weight items by importance and can use either base year quantities (Laspeyres index) or current year quantities (Paasche index). Deflating a time series allows adjustment for inflation by dividing current values by an index to express them in base year prices. Graphs and comparisons of indices are used to examine changes over time.
More Related Content
Similar to capital and revenue by college
Capital vs revenue transactions
Treatment of a Transaction depends on the duration of its effect, i.e Long term or short term. The long term effect transaction i.e Capital Transactions & the short term
UNIT 3 FINANCE.pptx
The document discusses various types of expenditures including capital expenditures for long-term assets, revenue expenditures for day-to-day operations, and different timeframes for financing. It also covers internal sources of financing a business such as personal funds, retained profits, and selling assets. The choice of financing depends on factors like the purpose and amount of funds needed, as well as the costs, risks, and flexibility of the different options.
Capital and Revenue Expenditure
Capital and Revenue Expenditure
Before preparing the financial statements of business organisation’s, we should get information about capital and income expenses and capital and income receipts, because having a clear knowledge of these helps in preparing the income statement and balance sheet.
At the end of the financial year, Final Accounts are prepared by every business, in which Trading and Profit & Loss Account and Balance Sheet are included. Items given in the trial balance are entered either in the trading and profit and loss account or in the balance sheet. For this, it is very important to divide the items given in the trial balance into income and capital, because all the income items given in the balance sheet ie income expenditure and income receipts are written in the business and profit and loss account, while all the capital expenditure and capital receipts are written in the balance sheet. (Position Details) are written in.
Therefore, before preparing the final accounts, it is very necessary to divide the items of trial balance into capital and income. Due to wrong classification of any item into capital and income, the amount of profit or loss reported by the profit and loss account will be wrong and the balance sheet will also not give the correct and proper financial position as on that date.
Classification of Expenditure
Expenses can be divided into three categories :
Expenditure
1. Capital Expenditure
2. Revenue Expenditure
3. Deferred Revenue Expenditure
ACCOUNTING.pptx
The document discusses the five major types of accounts used in accounting: assets, liabilities, equity/owner's equity, revenue/income, and expenses. It provides examples and descriptions of accounts that fall under each type. Assets are resources owned by a company, while liabilities are amounts owed. Equity represents the owner's claim or investment in the business. Revenue/income is money earned from sales, and expenses are money spent. The document also discusses current vs. non-current assets and liabilities, as well as elements that comprise equity.
5.capital and revenue
Capital and revenue expenditures and receipts must be distinguished to determine which items appear in which financial statements. Capital items appear on the balance sheet, while revenue items appear on the profit and loss account. This distinction is also important for determining net profit, which equals revenue receipts minus revenue expenses. Capital receipts include contributions of capital and loans, while revenue receipts are generated from a firm's regular activities like sales. Capital expenditures acquire or improve long-term assets, increasing earning capacity, while revenue expenditures maintain assets and earnings over a single accounting period.
Revenue recognition & management revenue vss capital
Revenue Recognition & Management Revenue v/s Capital (Receipts & Expenditure)
Adrienne Gallagher Notes
This document provides an introduction to key accounting concepts:
1. It defines accounting as recording financial information about resources owned (assets), owed (liabilities), and equity. It outlines the different types of accountants and their qualifications.
2. Accounting information is used by various stakeholders like investors, creditors, employees, and government agencies. Useful attributes of accounting data include relevance, understandability, reliability, completeness, objectivity, timeliness, and comparability.
3. The document introduces double-entry bookkeeping where every transaction has two equal entries - a debit and a credit. It outlines the layout of T-accounts to record transactions.
Cost records and audit rules 2014
This document provides details on cost accounting records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audits for different types of companies based on industry, turnover, and net worth. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, depreciation, research and development, and others.
Cost records and audit rules 2014
This document provides details on cost records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audit for different types of companies based on industry, turnover, net worth, and products. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, service department expenses, repairs and maintenance, fixed assets, overheads, R&D, quality control, work in progress, and more.
Company Formation Services Present Across The Globe
It is a business that the union introduces high-priced, state-of-the-art facilities etc. that individual members can not possess, produces and processes what the partners need, and supplies them to the partners. By doing this, it is possible to reduce the cost, unify standards, improve quality, improve efficiency of facilities and work.
STATEMENT OF COMPREHENSIVE INCOME-WEEK 2.pptx
Comprehensive Income or Statement of Comprehensive Income is a financial performance statement that listed down all profit and loss and other comprehensive income of entity for the period of time.
Accounting lec 1-fa 1
1. The document provides an introduction to financial accounting, outlining key concepts such as identifying, recording, and communicating relevant and reliable accounting information to help users make better decisions.
2. It discusses the different types of accounting (financial and management), users of accounting information (external and internal), and basic financial statements (balance sheet, income statement, statement of cash flows, and statement of stockholders' equity).
3. The document uses examples to demonstrate accounting transactions and how they affect accounts, and prepares basic financial statements from sample business transactions to illustrate accounting principles.
Capital and revenue_income_and_expenditure
Capital expenditure is spending used to acquire or improve fixed assets that are used by a business to generate income over multiple years. It includes purchasing land, buildings, machinery, vehicles, patents and other long-term assets. Capital expenditure provides long-term benefits to a business and increases the value of its assets. Revenue expenditure is recurring spending used to maintain business operations and generate revenue, such as wages, rent, utilities and repairs. It does not create future benefits or increase asset values. Deferred expenditure is either revenue or capital spending whose benefits last multiple years, with the cost amortized over that time.
Introductory acctg review chap 1, 2
This document provides an overview of introductory accounting concepts including:
- The definition and objectives of accounting as an information system that measures, processes, and communicates financial information.
- The accounting process and cycle including identifying transactions, recording them, and communicating financial statements.
- The key financial statements - balance sheet, income statement, statement of cash flows - and what financial information they provide.
- Common accounts and how transactions affect the accounting equation.
Applied valuation approach of intangible assets
This document provides an overview of valuation approaches for intangible assets. It defines intangible assets and discusses purposes of valuation. It also describes methods for determining identifiable and unidentifiable intangibles, estimating economic life, and classifying identifiable assets. The document outlines the market, income, and cost approaches for valuation. It discusses specific income methods like royalty relief, incremental profit, and excess earnings. Guidelines for applying methods and determining value are also provided.
Evaluating cash flows 07032013
The document discusses the statement of cash flows, which reports cash receipts, payments, and changes in cash from operating, investing, and financing activities. It helps assess a company's ability to generate cash flows, pay dividends, and meet obligations. Operating activities include cash effects from transactions that create income and expenses. Investing activities present cash flows from transactions involving assets and investments. Financing activities include cash flows from debt and equity transactions like borrowing and payments to owners. The direct method identifies specific cash activities by category, while the indirect method starts with net income and reconciles to operating cash flows.
Topic 2 financial_20statement_1_
1. The financial statements document includes an income statement, balance sheet, and statement of cash flows. The income statement shows profitability over a period of time, the balance sheet outlines assets, liabilities, and equity at a point in time, and the statement of cash flows shows cash inflows and outflows.
2. The income statement displays revenue, expenses, and profit. The balance sheet lists current assets, fixed assets, liabilities, and equity. Current assets include cash, receivables, and inventory. Liabilities include current and long-term debt. Equity encompasses preferred stock and common stock.
3. Financial statements provide information about a company's performance and financial position to both internal and external
Topic 2 financial_20statement_1_
1. The financial statements document includes an income statement, balance sheet, and statement of cash flows. The income statement shows profitability over a period of time, the balance sheet outlines assets, liabilities, and equity at a point in time, and the statement of cash flows shows cash inflows and outflows.
2. The income statement displays revenue, expenses, and profit. The balance sheet lists current assets, fixed assets, liabilities, and equity. Current assets include cash, receivables, and inventory. Liabilities include current and long-term debt. Equity encompasses preferred stock and common stock.
3. Financial statements provide information about a company's performance and financial position to both internal and external
MIS 15 Application of MIS (Manufacturing Sector)
These presentations are created by Tushar B Kute to teach the subject 'Management Information System' subject of TEIT of University of Pune.
http://www.tusharkute.com
Types of major accounts
This document defines and provides examples of major types of accounts used in accounting, including assets, liabilities, capital/equity, income/revenue, and expenses. Assets are divided into current assets (those expected to be converted to cash within one year) and non-current assets. Current assets include cash, accounts receivable, inventory, and prepaid expenses. Non-current assets include long-term tangible and intangible property. Liabilities are also split between current and non-current, with current liabilities expected to be paid within one year. Capital/equity represents the owner's residual claim in the business assets. Income increases equity, while expenses decrease equity.
Similar to capital and revenue by college (20)
Revenue recognition & management revenue vss capital
Revenue recognition & management revenue vss capital
Company Formation Services Present Across The Globe
Company Formation Services Present Across The Globe
More from Vishal Kukreja
Chap19 time series-analysis_and_forecasting
This chapter discusses time-series analysis and forecasting. It covers computing and interpreting index numbers, testing for randomness in time series data, and identifying trend, seasonality, cyclical, and irregular components. It also describes smoothing-based forecasting models like moving averages and exponential smoothing, as well as autoregressive and autoregressive integrated moving average (ARIMA) models. The chapter aims to help readers compute and interpret index numbers, test for randomness, and use various forecasting techniques.
Chapter 05
This document discusses index numbers and how they are used to measure inflation or deflation. It provides the formula for a simple price index and examples of common indices including the Retail Price Index. Weighted aggregate indices weight items by importance and can use either base year quantities (Laspeyres index) or current year quantities (Paasche index). Deflating a time series allows adjustment for inflation by dividing current values by an index to express them in base year prices. Graphs and comparisons of indices are used to examine changes over time.
Msb11e ppt ch13
This document discusses time series analysis and forecasting methods. It covers descriptive analysis techniques like index numbers and exponential smoothing to characterize patterns in time series data. It also covers inferential/forecasting methods like exponential smoothing, Holt's method, and regression models to predict future values in a time series. The learning objectives are to analyze time series data generated over time, present descriptive characterization methods, and present forecasting methods. Key concepts discussed include index numbers, exponential smoothing, time series components, measuring forecast accuracy, and autocorrelation.
Chapter 05
This document discusses index numbers and how they are used to measure inflation or deflation. It provides the formula for a simple price index and examples of common indices including the Retail Price Index. Weighted aggregate indices weight items by importance and can use either base year quantities (Laspeyres index) or current year quantities (Paasche index). Deflating a time series allows adjustment for inflation by dividing current values by an index to express them in base year prices. Graphs and comparisons of indices are used to analyze changes over time.
Chap19 time series-analysis_and_forecasting
Trend + Seasonality + Cyclical + Irregular
Multiplicative Model
X t = Trend × Seasonality × Cyclical × Irregular
This chapter discusses time-series analysis and forecasting methods. It covers computing and interpreting index numbers, testing for randomness, and identifying trend, seasonality, cyclical and irregular components in a time series. It also describes smoothing-based forecasting models like moving averages and exponential smoothing, as well as autoregressive and autoregressive integrated moving average models. The chapter aims to help readers analyze time-series data and develop forecasts.
Chapter 20
This document discusses index numbers, which are statistical values that measure changes in variables like price or quantity over time. It covers simple index numbers calculated for a single item, composite index numbers for multiple items, and weighted index numbers that account for quantities. The most commonly used index in Australia is the Consumer Price Index (CPI), which measures price changes in a fixed basket of consumer goods and services to indicate inflation and cost of living changes. The document provides formulas and explanations for simple, composite, weighted (Laspeyres, Paasche), and Fisher's ideal indexes.
Accounting cycle
The document discusses the accounting cycle and provides examples of classifying accounts, journalizing transactions, preparing ledger accounts, and posting journal entries to the ledger. It begins by classifying various accounts as personal, real, or nominal. Examples are then provided of journalizing transactions and posting the journal entries to update the appropriate ledger accounts. The key steps in journalizing, preparing ledger accounts, and posting entries from the journal to the ledger are outlined. Compound or combined journal entries involving multiple debits and/or credits are also introduced.
Introduction to accounting
This document provides an introduction to the concepts of accounting. It defines accounting as a system that collects and processes financial information to allow informed decisions by users. It discusses the need for accounting to determine results of business transactions and the financial position. It outlines the key functions of accounting like identifying, recording, classifying, summarizing, analyzing, interpreting and communicating financial information. It also discusses the accounting cycle and different branches and users of accounting information. Finally, it provides definitions of some basic accounting terms.
Introduction to accounting
This document provides an introduction to the concepts of accounting. It defines accounting as a system that collects and processes financial information to allow informed decisions by users. It discusses the need for accounting to determine results of business transactions and the financial position. It outlines the key functions of accounting like identifying, recording, classifying, summarizing, analyzing, interpreting and communicating financial information. It also discusses the accounting cycle and different branches and users of accounting information. Finally, it provides definitions of some basic accounting terms.
Capital and revenue by itm
This document discusses capital and revenue expenditures. Capital expenditures are incurred to acquire or improve assets used in business operations. Examples include purchasing machinery. Revenue expenditures are incurred to maintain assets and operate the business, like repairs and salaries. Deferred revenue expenditures provide benefits over multiple years, like research costs. Expenses must be classified correctly for financial reporting purposes like adhering to the matching principle and providing a true and fair view of financial performance.
Capital & revenue expenditure
Revenue expenditure is spending on day-to-day operations rather than long-term assets, while capital expenditure increases the value of fixed assets. For example, buying a car is capital expenditure and costs like petrol and tax are revenue. Sometimes spending must be split between capital and revenue, like when Regents spent £100,000 on a new building and repairs, with £80,000 for the new building as capital and £20,000 on repairs as revenue. Also, when a capital item is sold, the money received is a capital receipt, unlike revenue receipts from regular sales or rent.
More from Vishal Kukreja (11)
Recently uploaded
欧洲杯投注-欧洲杯投注买球-欧洲杯投注买球网|【网址🎉ac22.net🎉】
【网址🎉ac22.net🎉】欧洲杯投注 Sports 与其他博彩公司相比，其独特之处在于欧洲杯投注 Sports 基于低利润和高营业额的独一无二的体育博彩模式，该模式可以为玩家开出最高的赔率。欧洲杯投注的优势在于中文界面友好，接受人民币投注。他们的开户奖金和实时体育投注界面是大陆玩家的首选。
Call Girls Bangalore 9024918724 Verified Service Available Near Me 24x7
Call Girls Bangalore 9024918724 Verified Service Available Near Me 24x7
Enhanced metrics to measure the Regulatory impact
A proposal to enhance metric used when calculating business compliance costs
China's Investment Leader - Dr. Alyce SU
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
原件一模一样【微信：bwp0011】《(RWTH毕业证书)德国亚琛工业大学毕业证》【微信：bwp0011】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问微bwp0011
【主营项目】
一.毕业证【微bwp0011】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【微bwp0011】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Governor Olli Rehn
Bank of Finland
Press conference on the outlook for the Finnish economy
Helsinki, 11 June 2024
13 Jun 24 ILC Retirement Income Summit - slides.pptx
ILC's Retirement Income Summit was hosted by M&G and supported by Canada Life. The event brought together key policymakers, influencers and experts to help identify policy priorities for the next Government and ensure more of us have access to a decent income in retirement.
Contributors included:
Jo Blanden, Professor in Economics, University of Surrey
Clive Bolton, CEO, Life Insurance M&G Plc
Jim Boyd, CEO, Equity Release Council
Molly Broome, Economist, Resolution Foundation
Nida Broughton, Co-Director of Economic Policy, Behavioural Insights Team
Jonathan Cribb, Associate Director and Head of Retirement, Savings, and Ageing, Institute for Fiscal Studies
Joanna Elson CBE, Chief Executive Officer, Independent Age
Tom Evans, Managing Director of Retirement, Canada Life
Steve Groves, Chair, Key Retirement Group
Tish Hanifan, Founder and Joint Chair of the Society of Later life Advisers
Sue Lewis, ILC Trustee
Siobhan Lough, Senior Consultant, Hymans Robertson
Mick McAteer, Co-Director, The Financial Inclusion Centre
Stuart McDonald MBE, Head of Longevity and Democratic Insights, LCP
Anusha Mittal, Managing Director, Individual Life and Pensions, M&G Life
Shelley Morris, Senior Project Manager, Living Pension, Living Wage Foundation
Sarah O'Grady, Journalist
Will Sherlock, Head of External Relations, M&G Plc
Daniela Silcock, Head of Policy Research, Pensions Policy Institute
David Sinclair, Chief Executive, ILC
Jordi Skilbeck, Senior Policy Advisor, Pensions and Lifetime Savings Association
Rt Hon Sir Stephen Timms, former Chair, Work & Pensions Committee
Nigel Waterson, ILC Trustee
Jackie Wells, Strategy and Policy Consultant, ILC Strategic Advisory Board
PM pre reads for the product manager framework
For kingfisher airlines, interpret this with product management frameworks and answer the below questions
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Calculation of compliance cost in the fishing industry of Russia after extended SCM model (Veterinary and sanitary control of aquatic biological resources (ABR) - Preparation of documents, passing expertise)
China's Investment Leader - Dr. Alyce SU
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
5 Compelling Reasons to Invest in Cryptocurrency Now
In recent years, cryptocurrencies have emerged as more than just a niche fascination; they have become a transformative force in global finance and technology. Initially propelled by the enigmatic Bitcoin, cryptocurrencies have evolved into a diverse ecosystem of digital assets with the potential to reshape how we perceive and interact with money.
Economic trends from a business point of view (May 2024)
Economic trends from a business point of view (May 2024)Інститут економічних досліджень та політичних консультацій
“Amidst Tempered Optimism” Main economic trends in May 2024 based on the results of the New Monthly Enterprises Survey, #NRES
On 12 June 2024 the Institute for Economic Research and Policy Consulting (IER) held an online event “Economic Trends from a Business Perspective (May 2024)”.
During the event, the results of the 25-th monthly survey of business executives “Ukrainian Business during the war”, which was conducted in May 2024, were presented.
The field stage of the 25-th wave lasted from May 20 to May 31, 2024. In May, 532 companies were surveyed.
The enterprise managers compared the work results in May 2024 with April, assessed the indicators at the time of the survey (May 2024), and gave forecasts for the next two, three, or six months, depending on the question. In certain issues (where indicated), the work results were compared with the pre-war period (before February 24, 2022).
✅ More survey results in the presentation.
✅ Video presentation: https://youtu.be/4ZvsSKd1MzE
欧洲杯足彩-欧洲杯足彩押注-欧洲杯足彩押注官网|【网址🎉ac99.net🎉】
【网址🎉ac99.net🎉】欧洲杯足彩是一家创立于1998年的在线的体育博彩公司。欧洲杯足彩由库拉索岛政府授权，可以从事体育博彩相关活动。成立初期，欧洲杯足彩专注于快速发展的国内市场，现在它为全世界的玩家和职业玩家提供投注服务。毫无疑问，欧洲杯足彩是欧洲乃至全球最受欢迎的知名在线体育博彩公司。玩家的积极反馈、存款和提款的安全性都充分证明了该公司的可靠性。欧洲杯足彩 Sports公司 以其良好的服务而得到了客户的认可。该公司在2004年获得了最高水平服务奖、2006年最佳博彩公司奖（EOG.com）、最佳博彩运营商前5名（The Online Wire）和著名门户网站“Gambling”颁发的最佳优惠和奖金奖项，这是对这家博彩公司的最为中肯的评价。
Recently uploaded (20)
Call Girls Bangalore 9024918724 Verified Service Available Near Me 24x7
Call Girls Bangalore 9024918724 Verified Service Available Near Me 24x7
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
The-National-Commission-for-Culture-and-the-Arts.ppt
The-National-Commission-for-Culture-and-the-Arts.ppt
13 Jun 24 ILC Retirement Income Summit - slides.pptx
13 Jun 24 ILC Retirement Income Summit - slides.pptx
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
Calculation of compliance cost: Veterinary and sanitary control of aquatic bi...
5 Compelling Reasons to Invest in Cryptocurrency Now
5 Compelling Reasons to Invest in Cryptocurrency Now
The various stages, after the initial invitation has been made to the public ...
The various stages, after the initial invitation has been made to the public ...
Economic trends from a business point of view (May 2024)
Economic trends from a business point of view (May 2024)
capital and revenue by college
- 2. OCR Level 3 Cambridge Technicals in Business Unit 4: Business Accounting Capital and Revenue
- 3. Capital Income The money used to set up a business – initial investment - sole trader/partnership Share capital – Private and Public limited companies Further investment into the business by owners Loans received from a third party
- 4. Revenue Income Money received from normal business activity – sales revenue Rent received Commission received
- 5. Capital Expenditure Expenditure incurred on the purchase, Capital expenditure alteration or improvement of fixed assets includes the following: Fixed assets - items that will be used in the business longer than one year Improvement to fixed assets – not repair Legal costs of buying property
- 6. Revenue Expenditure Expenditure incurred on running expenses. Running expenses – costs that are incurred in the running of the business which are not directly related to sales. These would include: Rent, rates, interest payments on a loan Utility bills – gas, water, electricity Running costs of vehicles – petrol
- 7. Thank you for using this OCR resource. Other OCR resources are available at www.ocr.org.uk To give us feedback on, or ideas about, the OCR resources you have used e-mail resourcesfeedback@ocr.org.uk