Capital and revenue
•Download as PPT, PDF•
1 like•193 views
Capital expenditure refers to spending that acquires or improves the efficiency of an asset, while revenue expenditure maintains assets or supports business operations. Examples of capital expenditure include purchasing machinery or improving business performance. Revenue expenditure examples are repairs, salaries, and stationery. Deferred revenue expenditure provides long-term benefits, like heavy research or advertising costs. Proper classification is important for adhering to accounting principles and presenting accurate financial statements.
Report
Share
Report
Share
Recommended
Budgetting for pm .
1. To budget for plant maintenance, you must create a dedicated cost center for each maintenance order so that costs are booked to the respective cost center.
2. You set up a budget profile in SAP SPRO to define the budget time frame, such as annually, and assign it to the cost center.
3. When creating maintenance orders, the budgeted, planned, and actual costs will be displayed and booked to the assigned cost center, allowing performance to be tracked against the annual budget.
Capital and revenue
1. Capital expenditure means expenditure to acquire or improve assets and bring them into working condition. Examples include purchasing machinery or paying customs duty for imported machinery.
2. Revenue expenditure maintains assets in working condition or operates the business. Examples include repairs, salaries, or purchasing stationery.
3. Deferred revenue expenditure provides benefits over multiple years, such as heavy research or advertising costs, and is treated as revenue expenditure despite its multi-year benefits.
The document then provides examples to classify expenditures as capital, revenue or deferred revenue and discusses accounting for fixed assets including cost, revaluation, depreciation methods, and disposal.
Job costing and batch costing
This document discusses job costing and batch costing. Job costing involves compiling costs for specific quantities of goods or services produced according to a customer's order. Costs are accumulated separately for each job. Batch costing is used when a company produces goods in batches for stock. The cost per unit is determined by dividing the total batch cost by the number of units in the batch. The document outlines the key features, objectives, advantages, and disadvantages of job costing as well as providing examples of job cost sheets and how to calculate economic batch size.
Acc 2033 chptr 2
This document discusses cost accounting concepts and classifications. It defines key cost terms like fixed costs, variable costs, prime costs, overhead costs, and work in progress costs. Fixed costs remain constant regardless of production levels, while variable costs change with activity. Prime costs include raw materials, direct labor, and direct expenses. Overhead costs cannot be directly associated with production but are necessary to operate the business. Work in progress costs capture the costs of unfinished production at the end of an accounting period. Proper costing allows businesses to control expenses, set selling prices, and ensure adequate profits.
Unit 2 of Cost Accounting
These slides contains calculations for the basics of cost accounting concepts. This is an important slide.
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.
Horngrenima14e ch13
This document discusses various methods for accounting for overhead costs in management accounting. It covers budgeting overhead rates, applying overhead to products using a budgeted rate, and accounting for under- or over-applied overhead. It also compares variable costing and absorption costing methods, including calculating income statements and production volume variances under each method. The key difference between the methods is how fixed manufacturing costs are treated in determining cost of goods sold and gross profit.
Argosy b6021-module-1-assignment-3-calculating-inventory-new
b6021 module 1 assignment 3 calculating inventory ,argosy b6021,b6021,argosy b6021 week 1 tutorial,b6021 week 1 assignment,argosy b6021 week 1 help
Recommended
Budgetting for pm .
1. To budget for plant maintenance, you must create a dedicated cost center for each maintenance order so that costs are booked to the respective cost center.
2. You set up a budget profile in SAP SPRO to define the budget time frame, such as annually, and assign it to the cost center.
3. When creating maintenance orders, the budgeted, planned, and actual costs will be displayed and booked to the assigned cost center, allowing performance to be tracked against the annual budget.
Capital and revenue
1. Capital expenditure means expenditure to acquire or improve assets and bring them into working condition. Examples include purchasing machinery or paying customs duty for imported machinery.
2. Revenue expenditure maintains assets in working condition or operates the business. Examples include repairs, salaries, or purchasing stationery.
3. Deferred revenue expenditure provides benefits over multiple years, such as heavy research or advertising costs, and is treated as revenue expenditure despite its multi-year benefits.
The document then provides examples to classify expenditures as capital, revenue or deferred revenue and discusses accounting for fixed assets including cost, revaluation, depreciation methods, and disposal.
Job costing and batch costing
This document discusses job costing and batch costing. Job costing involves compiling costs for specific quantities of goods or services produced according to a customer's order. Costs are accumulated separately for each job. Batch costing is used when a company produces goods in batches for stock. The cost per unit is determined by dividing the total batch cost by the number of units in the batch. The document outlines the key features, objectives, advantages, and disadvantages of job costing as well as providing examples of job cost sheets and how to calculate economic batch size.
Acc 2033 chptr 2
This document discusses cost accounting concepts and classifications. It defines key cost terms like fixed costs, variable costs, prime costs, overhead costs, and work in progress costs. Fixed costs remain constant regardless of production levels, while variable costs change with activity. Prime costs include raw materials, direct labor, and direct expenses. Overhead costs cannot be directly associated with production but are necessary to operate the business. Work in progress costs capture the costs of unfinished production at the end of an accounting period. Proper costing allows businesses to control expenses, set selling prices, and ensure adequate profits.
Unit 2 of Cost Accounting
These slides contains calculations for the basics of cost accounting concepts. This is an important slide.
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.
Horngrenima14e ch13
This document discusses various methods for accounting for overhead costs in management accounting. It covers budgeting overhead rates, applying overhead to products using a budgeted rate, and accounting for under- or over-applied overhead. It also compares variable costing and absorption costing methods, including calculating income statements and production volume variances under each method. The key difference between the methods is how fixed manufacturing costs are treated in determining cost of goods sold and gross profit.
Argosy b6021-module-1-assignment-3-calculating-inventory-new
b6021 module 1 assignment 3 calculating inventory ,argosy b6021,b6021,argosy b6021 week 1 tutorial,b6021 week 1 assignment,argosy b6021 week 1 help
Job costing
Job costing is a costing technique used when jobs are unique to customer specifications. It involves tracking direct and indirect costs for each job. Job costing is used in industries like construction, shipping, and services where each job differs, to determine the profit or loss of individual jobs and help plan future jobs by comparing actual and estimated costs.
New Microsoft Office Word Document
This role is responsible for developing and maintaining warranty procedures, tracking warranty claims and dollars, reconciling statements, and generating monthly reports. Additional responsibilities include processing warranty claims, controlling warranty repairs, investigating unpaid claims, ensuring accurate equipment records, and handling part returns. The role also initiates campaigns, keeps personnel informed of recalls, and performs special projects as requested.
Job order costing
A power-point presentation slide based on the topics named "Job Order costing". This is a course material for Introduction to cost accounting..
Job costing
Job costing is a method used to determine the cost of specific jobs or production lots made to customer specifications. Industries like construction, manufacturing, printing, and engineering commonly use job costing. A job can be a single unit or multiple identical units covered by one production order.
The job cost sheet is the central document of job costing. It accumulates direct material, direct labor, and other direct costs as work on a job order progresses. It provides descriptive information from the production order.
The question provides cost data for a factory using job costing for 1994. It asks to prepare a job cost sheet showing prime cost, work cost, production cost, cost of sales, and sales value. It also asks
Multiple Overhead Rates
Cost Ascounting Chapter 4: Accounting for Factory Overhead
Sub topic: Multiple Overhead Rates by Rhieca Amadar
ACC 116 JOB COSTING
Job costing involves tracking costs for individual jobs or orders according to customer specifications. There are three main types: job costing for single orders completed in a workshop, batch costing for identical units produced in quantities, and contract costing for large projects. Job costing requires identifying each job and directly charging material, labor, and other costs. The costs are accumulated on a job cost card or sheet to calculate the total, factory, and selling costs for each job. Profits are determined using either a markup on total cost or margin on the selling price.
Job costing Tutorial
This document discusses job costing concepts including:
- Job costing is used to track costs of individual jobs or batches. Costs like direct materials, direct labor, and overhead are accumulated for each job.
- Process costing is used to track costs of mass production through departments. Costs are assigned to products based on units produced.
- Examples show calculating overhead rates and applying overhead to jobs based on direct labor hours. Job costs are transferred to finished goods and then cost of goods sold.
Topic 8 (short)
The document describes key concepts in managerial and financial accounting. It defines the differences between managerial and financial accounting in terms of users, reports, purpose, and verification. It also defines cost concepts like direct/indirect costs, fixed/variable costs, product costs, and period costs. Finally, it illustrates how to prepare key accounting statements for a manufacturing business, including the statement of cost of goods manufactured, income statement, and balance sheet.
Process costing
Managerial Accounting: Process Costing Application
Presented to: Asif Muzaffar Sheikh
Presented by: M.Hashaam
Allama Iqbal Open University, Islamabad
ASC: Punjab Computer College, Garhi shao Lahore
Corporate tax planning for make or buy decision.
Tax planning involves arranging one's financial affairs to minimize the tax burden while complying with tax laws. It requires analyzing decisions from a tax perspective to ensure tax efficiency. When making a "make or buy" decision, a company must consider factors like production costs, capacity, demand fluctuations, and tax implications. Approaches to evaluate this decision include simple cost analysis, economic analysis using purchase and manufacturing models, and break-even analysis. The option with the lower total costs based on these evaluations should be selected.
Job Order Costing
The document discusses concepts and methods in job order costing. It describes building block concepts like cost objects, direct/indirect costs, cost assignment, tracing, allocation and cost pools. It also distinguishes between job costing and process costing, outlines a seven step approach to job costing, and discusses actual versus normal costing. The document provides examples to illustrate tracking costs through a job costing system and accounting for under or overallocated indirect costs at period end.
ITFT- INDUSTRIAL LAW
This document discusses key concepts related to industrial disputes in India such as strikes, lock-outs, lay-offs, and retrenchment. It defines these terms and outlines some of the main provisions around them in the Industrial Dispute Act of 1947. Specifically, it notes that a strike involves a cessation of work by employees in protest, while a lock-out is a temporary closure of a business by the employer. It also discusses workers' rights regarding compensation in cases of lay-offs lasting over a year, as well as the conditions for legal vs. illegal strikes and lock-outs.
Job,batch and contract costing
Contract costing is a type of specific order costing used for long-term construction contracts. It involves tracking direct and indirect costs for each individual contract over its duration. Direct costs make up a higher proportion of total contract costs than indirect costs. Contracts can be fixed-price, where the total price is agreed upfront, or cost-plus, where the contractor is reimbursed for costs plus a fee or percentage of costs. Profits are calculated separately for each contract based on the percentage of completion or upon full completion of the work. Progress payments received are tracked separately from costs until contract completion.
Cast craft introduction
Contract Manufacturer based in Bangalore
Provider of JIT Support with Machining and Sun assemblies. For info visit http://www.configuratorsolutions.com/
Acc 20364 accounting for business operations final examination
This document provides information and requirements for six accounting problems related to adjusting entries, financial statements, inventory costing, bank reconciliation, cost of goods manufactured, cost-volume-profit analysis, and degree of operating leverage. The problems cover topics such as adjusting trial balances, preparing income statements and balance sheets, inventory valuation using LIFO, bank reconciliation, schedule of cost of goods manufactured, cost-volume-profit analysis for alternative production methods, and computation of degree of operating leverage.
Job order costing
This document discusses key concepts in job order costing systems including:
- Job order costing tracks costs by individual jobs or orders while process costing tracks costs by departments.
- A job can refer to a client, project, or contract. Costs like direct materials, direct labor, and overhead are accumulated for each job.
- Forms like material requisitions, time sheets, and job order cost sheets are used to track costs by job.
- Standard costs can be used to compare actual costs to budgeted costs for management decision making.
- Normal losses are expected and included in overhead rates while abnormal losses are treated as period costs.
Maintenance
The document discusses maintenance management and key maintenance strategies including breakdown, preventative, predictive, and total productive maintenance. It defines maintenance as activities that maintain facilities and equipment in working order. Breakdown maintenance reacts to problems while preventative maintenance aims to reduce breakdowns through inspection and replacement of parts. The optimal amount of preventative maintenance balances its costs with potential costs from equipment breakdown. The document also covers replacement decisions, calculating overall equipment effectiveness (OEE), and an example OEE calculation.
Absorption costing
This document provides an overview of absorption costing and variable costing. It discusses the key components of product costs and period costs under each method. It also presents the format for an income statement under absorption costing, including the calculation and treatment of over/under absorption of fixed manufacturing overhead. When there is over/under absorption, an adjustment is made to gross profit on the income statement.
CV - Bart Schoonvliet - ENG
Bart Schoonvliet has over 10 years of experience as a systems engineer specializing in Microsoft technologies. He has worked for various IT companies implementing Exchange servers, managing domains, and providing technical support. Currently, he works independently through his company Enovo, providing architecture and engineering services to Infrabel.
Understanding and analyzing the current assests of iob for three years
Understanding and analyzing the current assests of Indian Overseas Bank for three years by Rayyan Furtado
Inflation
This document discusses various aspects of inflation including its characteristics, causes, types, and effects. It defines inflation as a sustained increase in the general price level in an economy. Inflation can be caused by an excess demand due to an increase in money income or a decrease in production. The types of inflation discussed include comprehensive vs sporadic inflation, wartime vs postwar inflation, and creeping vs walking/running/galloping inflation based on the rate of price increases. The document also examines why governments try to control inflation and outlines some effects of inflation on different sectors of the economy.
SACHIN SODHI RESUME
Sachin Sodhi is a footwear technologist seeking a position where he can apply his entrepreneurial drive, technical skills, and creativity. He has over 10 years of experience in quality control, production planning, and merchandising for footwear companies. His responsibilities included new product development, factory audits, and ensuring timely deliveries. He has strong communication skills and problem-solving abilities. His areas of interest include production planning, quality control, merchandising, and technical knowledge of leather. He has a diploma in footwear technology and a BCA degree.
More Related Content
What's hot
Job costing
Job costing is a costing technique used when jobs are unique to customer specifications. It involves tracking direct and indirect costs for each job. Job costing is used in industries like construction, shipping, and services where each job differs, to determine the profit or loss of individual jobs and help plan future jobs by comparing actual and estimated costs.
New Microsoft Office Word Document
This role is responsible for developing and maintaining warranty procedures, tracking warranty claims and dollars, reconciling statements, and generating monthly reports. Additional responsibilities include processing warranty claims, controlling warranty repairs, investigating unpaid claims, ensuring accurate equipment records, and handling part returns. The role also initiates campaigns, keeps personnel informed of recalls, and performs special projects as requested.
Job order costing
A power-point presentation slide based on the topics named "Job Order costing". This is a course material for Introduction to cost accounting..
Job costing
Job costing is a method used to determine the cost of specific jobs or production lots made to customer specifications. Industries like construction, manufacturing, printing, and engineering commonly use job costing. A job can be a single unit or multiple identical units covered by one production order.
The job cost sheet is the central document of job costing. It accumulates direct material, direct labor, and other direct costs as work on a job order progresses. It provides descriptive information from the production order.
The question provides cost data for a factory using job costing for 1994. It asks to prepare a job cost sheet showing prime cost, work cost, production cost, cost of sales, and sales value. It also asks
Multiple Overhead Rates
Cost Ascounting Chapter 4: Accounting for Factory Overhead
Sub topic: Multiple Overhead Rates by Rhieca Amadar
ACC 116 JOB COSTING
Job costing involves tracking costs for individual jobs or orders according to customer specifications. There are three main types: job costing for single orders completed in a workshop, batch costing for identical units produced in quantities, and contract costing for large projects. Job costing requires identifying each job and directly charging material, labor, and other costs. The costs are accumulated on a job cost card or sheet to calculate the total, factory, and selling costs for each job. Profits are determined using either a markup on total cost or margin on the selling price.
Job costing Tutorial
This document discusses job costing concepts including:
- Job costing is used to track costs of individual jobs or batches. Costs like direct materials, direct labor, and overhead are accumulated for each job.
- Process costing is used to track costs of mass production through departments. Costs are assigned to products based on units produced.
- Examples show calculating overhead rates and applying overhead to jobs based on direct labor hours. Job costs are transferred to finished goods and then cost of goods sold.
Topic 8 (short)
The document describes key concepts in managerial and financial accounting. It defines the differences between managerial and financial accounting in terms of users, reports, purpose, and verification. It also defines cost concepts like direct/indirect costs, fixed/variable costs, product costs, and period costs. Finally, it illustrates how to prepare key accounting statements for a manufacturing business, including the statement of cost of goods manufactured, income statement, and balance sheet.
Process costing
Managerial Accounting: Process Costing Application
Presented to: Asif Muzaffar Sheikh
Presented by: M.Hashaam
Allama Iqbal Open University, Islamabad
ASC: Punjab Computer College, Garhi shao Lahore
Corporate tax planning for make or buy decision.
Tax planning involves arranging one's financial affairs to minimize the tax burden while complying with tax laws. It requires analyzing decisions from a tax perspective to ensure tax efficiency. When making a "make or buy" decision, a company must consider factors like production costs, capacity, demand fluctuations, and tax implications. Approaches to evaluate this decision include simple cost analysis, economic analysis using purchase and manufacturing models, and break-even analysis. The option with the lower total costs based on these evaluations should be selected.
Job Order Costing
The document discusses concepts and methods in job order costing. It describes building block concepts like cost objects, direct/indirect costs, cost assignment, tracing, allocation and cost pools. It also distinguishes between job costing and process costing, outlines a seven step approach to job costing, and discusses actual versus normal costing. The document provides examples to illustrate tracking costs through a job costing system and accounting for under or overallocated indirect costs at period end.
ITFT- INDUSTRIAL LAW
This document discusses key concepts related to industrial disputes in India such as strikes, lock-outs, lay-offs, and retrenchment. It defines these terms and outlines some of the main provisions around them in the Industrial Dispute Act of 1947. Specifically, it notes that a strike involves a cessation of work by employees in protest, while a lock-out is a temporary closure of a business by the employer. It also discusses workers' rights regarding compensation in cases of lay-offs lasting over a year, as well as the conditions for legal vs. illegal strikes and lock-outs.
Job,batch and contract costing
Contract costing is a type of specific order costing used for long-term construction contracts. It involves tracking direct and indirect costs for each individual contract over its duration. Direct costs make up a higher proportion of total contract costs than indirect costs. Contracts can be fixed-price, where the total price is agreed upfront, or cost-plus, where the contractor is reimbursed for costs plus a fee or percentage of costs. Profits are calculated separately for each contract based on the percentage of completion or upon full completion of the work. Progress payments received are tracked separately from costs until contract completion.
Cast craft introduction
Contract Manufacturer based in Bangalore
Provider of JIT Support with Machining and Sun assemblies. For info visit http://www.configuratorsolutions.com/
Acc 20364 accounting for business operations final examination
This document provides information and requirements for six accounting problems related to adjusting entries, financial statements, inventory costing, bank reconciliation, cost of goods manufactured, cost-volume-profit analysis, and degree of operating leverage. The problems cover topics such as adjusting trial balances, preparing income statements and balance sheets, inventory valuation using LIFO, bank reconciliation, schedule of cost of goods manufactured, cost-volume-profit analysis for alternative production methods, and computation of degree of operating leverage.
Job order costing
This document discusses key concepts in job order costing systems including:
- Job order costing tracks costs by individual jobs or orders while process costing tracks costs by departments.
- A job can refer to a client, project, or contract. Costs like direct materials, direct labor, and overhead are accumulated for each job.
- Forms like material requisitions, time sheets, and job order cost sheets are used to track costs by job.
- Standard costs can be used to compare actual costs to budgeted costs for management decision making.
- Normal losses are expected and included in overhead rates while abnormal losses are treated as period costs.
Maintenance
The document discusses maintenance management and key maintenance strategies including breakdown, preventative, predictive, and total productive maintenance. It defines maintenance as activities that maintain facilities and equipment in working order. Breakdown maintenance reacts to problems while preventative maintenance aims to reduce breakdowns through inspection and replacement of parts. The optimal amount of preventative maintenance balances its costs with potential costs from equipment breakdown. The document also covers replacement decisions, calculating overall equipment effectiveness (OEE), and an example OEE calculation.
Absorption costing
This document provides an overview of absorption costing and variable costing. It discusses the key components of product costs and period costs under each method. It also presents the format for an income statement under absorption costing, including the calculation and treatment of over/under absorption of fixed manufacturing overhead. When there is over/under absorption, an adjustment is made to gross profit on the income statement.
What's hot (18)
Acc 20364 accounting for business operations final examination
Acc 20364 accounting for business operations final examination
Viewers also liked
CV - Bart Schoonvliet - ENG
Bart Schoonvliet has over 10 years of experience as a systems engineer specializing in Microsoft technologies. He has worked for various IT companies implementing Exchange servers, managing domains, and providing technical support. Currently, he works independently through his company Enovo, providing architecture and engineering services to Infrabel.
Understanding and analyzing the current assests of iob for three years
Understanding and analyzing the current assests of Indian Overseas Bank for three years by Rayyan Furtado
Inflation
This document discusses various aspects of inflation including its characteristics, causes, types, and effects. It defines inflation as a sustained increase in the general price level in an economy. Inflation can be caused by an excess demand due to an increase in money income or a decrease in production. The types of inflation discussed include comprehensive vs sporadic inflation, wartime vs postwar inflation, and creeping vs walking/running/galloping inflation based on the rate of price increases. The document also examines why governments try to control inflation and outlines some effects of inflation on different sectors of the economy.
SACHIN SODHI RESUME
Sachin Sodhi is a footwear technologist seeking a position where he can apply his entrepreneurial drive, technical skills, and creativity. He has over 10 years of experience in quality control, production planning, and merchandising for footwear companies. His responsibilities included new product development, factory audits, and ensuring timely deliveries. He has strong communication skills and problem-solving abilities. His areas of interest include production planning, quality control, merchandising, and technical knowledge of leather. He has a diploma in footwear technology and a BCA degree.
Company Profile PT Orient Star Shipping 2015
Orient Star Shipping is a logistics company established in 1984 with 22 offices across Asia and over 600 staff. It provides freight forwarding services globally via partnerships with major carriers. Services include sea, air, and land freight, as well as supply chain management, project management, and more. The company aims to offer reliable, tailor-made logistics solutions through advanced technology and personal service.
Matrices in computer applications
Matrices are used extensively in computer applications related to graphics and image processing. Matrices represent images as a collection of coordinate points, and changing the values in the matrix allows images to be transformed through operations like scaling, rotation, and distortion. Matrices are also used to encrypt and decrypt codes and messages. Overall, matrices play a vital role in computer applications by enabling graphical representations and transformations that would otherwise be very complicated to achieve.
Viewers also liked (6)
Understanding and analyzing the current assests of iob for three years
Understanding and analyzing the current assests of iob for three years
Similar to Capital and revenue
Capital and revenue
The document discusses capital and revenue expenditures. Capital expenditures acquire or improve assets and benefit the business for more than one year. Revenue expenditures maintain assets and operate the business. Deferred revenue expenditures are revenue in nature but provide benefits for more than one year, like research costs. Assets must be classified correctly to follow accounting principles and show accurate financial results.
Capital & revenue
1. Capital expenditure is incurred to acquire or improve assets and bring them into working condition, while revenue expenditure maintains assets.
2. Deferred revenue expenditure provides benefits over multiple years, like research costs.
3. Expenses must be classified correctly as capital or revenue for adhering to accounting principles and showing accurate financial results.
Capital Revenue
This document summarizes the key differences between capital and revenue expenditures/receipts. It provides examples of various expenditures and receipts that would be considered capital or revenue. Capital expenditures/receipts provide long-term benefits beyond the current accounting period, while revenue expenditures/receipts provide short-term benefits within the current period or are part of normal business operations. The document also discusses concepts like capital profits/losses versus revenue profits/losses and deferred revenue expenditures.
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
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.
Income & revenue expanditure
The document discusses different types of expenditures: capital expenditure, revenue expenditure, and deferred revenue expenditure. Capital expenditure is spending that acquires or improves fixed assets used in the business for more than one year. Examples include purchasing land, buildings, or machinery. Revenue expenditure maintains business operations and fixed assets, and its benefits last less than one year, such as wages, rent, and repairs. The document provides examples of each type of expenditure and compares their key differences.
Distinction between capital and revenue expenditure
This document distinguishes between capital and revenue expenditures. Capital expenditures are expenses to acquire long-term assets that provide benefits for more than one year, such as new equipment. They are recorded on the balance sheet and cash flow statement. Revenue expenditures are everyday operating costs like wages and utilities that provide benefits within one year. They are recorded on the income statement but not the balance sheet. Examples provided are purchasing a new machine as capital expenditure and hiring employees to operate it as revenue expenditure.
UNIT-3.pptx
This document provides an overview of cost estimation and costing. It defines estimation as calculating expected costs before production, while costing determines actual costs after production. The key stages of estimating procedure are discussed, including determining design, materials, labor, overhead costs, and profit. Objectives of estimating include establishing policies and prices. Factory overheads, administrative expenses, and selling expenses are also explained. Methods of costing and important elements of cost like materials, labor, and expenses are outlined.
Depreciation 1
This document discusses accounting for depreciation of fixed assets. It defines fixed assets as long-term assets used to generate future benefits for over a year. Depreciation is the allocation of the cost of fixed assets over their useful lives. Common methods of depreciation include straight-line and declining balance. The document outlines the costs that should be capitalized as part of the fixed asset value and costs that are considered revenue expenses. It also discusses accounting entries for purchase and installation of fixed assets and the objectives of recording depreciation.
Accounting equation
The accounting equation shows that a business's economic resources must equal the claims against those resources. Economic resources, also called assets, are items owned that provide future economic benefits. Assets equal liabilities plus equity. Liabilities are obligations to pay others, while equity is the owners' residual claim after deducting liabilities from assets. Expenditures must be classified as capital or revenue for the accounting periods to properly match expenses with revenues and show accurate asset values and financial results in accordance with accounting principles.
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.
INTERMEDIATE ACCOUNTING MILAN - CHAPTER 15 PPE
This document provides an overview of accounting for property, plant, and equipment (PPE) based on Philippine Financial Reporting Standards (PFRS). It discusses the initial recognition and measurement of PPE, including the components of cost, cessation of capitalization, and methods of acquisition. The initial cost of PPE includes the purchase price, costs to prepare the asset for use, and estimated restoration costs. It provides examples of costs that are included in or expensed from the cost of common PPE assets like land, buildings, equipment. The document also discusses accounting for various modes of acquisition such as exchange, equity/debt issuance, donation, and includes related discussion questions.
Chapter 9
This document provides an overview of long-lived tangible and intangible assets. It defines long-lived assets as assets with useful lives longer than one year that are used in operations. It discusses acquisition and capitalization of costs, depreciation methods to allocate costs over the asset's useful life, impairment, disposal, and ratios to analyze long-lived assets. The learning objectives cover defining and classifying long-lived assets, applying the cost principle, depreciation methods, impairment effects, and analyzing acquisition, use and disposal of tangible and intangible long-lived assets.
Accounts - Costing / Cost accounts
Accounts , Costing , Cost accounts
Capital Revenue , Revenue , Deferred Revenue , Expenditure & Receipts
Cap ex
Capital expenditures, or CapEx, refer to funds used by a company to acquire or upgrade physical assets such as property, buildings, equipment, and technology that are used in the company's operations. Some examples of CapEx include purchasing land, buildings, machinery, vehicles, software, and intangible assets. Making wise CapEx decisions is important for a company's short-term and long-term financial health. There are two main types of CapEx - those for maintaining current operations and those that enable future growth. Capital expenditures are significant financial commitments that are difficult to reverse and have long-term effects on a company's production and activities.
Chapter 06 Costing Methods
This document discusses different methods of costing including job costing, batch costing, contract costing, and process costing. It provides details on each method:
- Job costing involves producing products to meet specific customer orders. Batch costing is used when units are manufactured in batches for assembly. Contract costing is for large jobs that take over a year to complete.
- Process costing is used when production is continuous, with the output of one process becoming the input of the next. It describes normal loss, abnormal loss/gain, and how to record these in process accounts with or without opening/closing work in progress.
- The key differences between job/batch costing and process cost
Acquisition and disposition of property, plant, and equ
The document discusses the accounting treatment for the acquisition and disposition of property, plant, and equipment (PP&E). It covers the initial valuation of PP&E including acquisition costs, self-constructed assets, and interest capitalization. It also discusses subsequent valuation including nonmonetary exchanges, contributions, and accounting for costs and disposals after acquisition.
ppt_chapter 10_kieso_accounting principles
This chapter discusses accounting for property, plant, and equipment (PP&E). It describes how PP&E assets are initially valued at historical cost, including acquisition costs. It also discusses accounting for self-constructed assets and interest capitalization during construction. The chapter covers accounting for costs after acquisition, including capitalizing improvements versus expensing repairs. It concludes with the accounting treatment for disposal of PP&E assets.
Whbc09 final
This document discusses accounting for plant and intangible assets. It covers determining the cost of plant assets, capital vs expense expenditures, depreciation methods including straight-line and declining balance, accounting for disposals and impairments, nature of intangible assets including goodwill, depletion of natural resources, and cash flows from plant transactions.
Similar to Capital and revenue (20)
Distinction between capital and revenue expenditure
Distinction between capital and revenue expenditure
Acquisition and disposition of property, plant, and equ
Acquisition and disposition of property, plant, and equ
Recently uploaded
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...University of Calabria
The study analyzes differences and primary drivers of green performance between family firms and non-family firms
Who Is Abhay Bhutada, MD of Poonawalla Fincorp
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
2. Elemental Economics - Mineral demand.pdf
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
快速办理(SMU毕业证书)南卫理公会大学毕业证毕业完成信一模一样
学校原件一模一样【微信：741003700 】《(SMU毕业证书)南卫理公会大学毕业证》【微信：741003700 】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Q/微741003700
【主营项目】
一.毕业证【q微741003700】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【q/微741003700】
◇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
Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby...
Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby, Hodge, Verified Chapters 1 - 13, Complete Newest Version Solution Manual For Financial Accounting, 8th Canadian Edition by Libby, Hodge, Verified Chapters 1 - 13, Complete Newest Version Solution Manual For Financial Accounting 8th Canadian Edition Pdf Chapters Download Stuvia Solution Manual For Financial Accounting 8th Canadian Edition Ebook Download Stuvia Solution Manual For Financial Accounting 8th Canadian Edition Pdf Solution Manual For Financial Accounting 8th Canadian Edition Pdf Download Stuvia Financial Accounting 8th Canadian Edition Pdf Chapters Download Stuvia Financial Accounting 8th Canadian Edition Ebook Download Stuvia Financial Accounting 8th Canadian Edition Pdf Financial Accounting 8th Canadian Edition Pdf Download Stuvia
一比一原版(UCL毕业证)伦敦大学|学院毕业证如何办理
UCL硕士学位证成绩单【微信95270640】《如何办理伦敦大学|学院毕业证认证》【办证Q微信95270640】《伦敦大学|学院文凭毕业证制作》《UCL学历学位证书哪里买》办理伦敦大学|学院学位证书扫描件、办理伦敦大学|学院雅思证书！
国际留学归国服务中心《如何办伦敦大学|学院毕业证认证》《UCL学位证书扫描件哪里买》实体公司，注册经营，行业标杆，精益求精！
专业为留学生办理伦敦大学|学院伦敦大学|学院毕业证offer【100%存档可查】留学全套申请材料办理。本公司承诺所有毕业证成绩单成品全部按照学校原版工艺对照一比一制作和学校一样的羊皮纸张保证您证书的质量！
如果你回国在学历认证方面有以下难题请联系我们我们将竭诚为你解决认证瓶颈
1所有材料真实但资料不全无法提供完全齐整的原件。【如：成绩单丶毕业证丶回国证明等材料中有遗失的。】
2获得真实的国外最终学历学位但国外本科学历就读经历存在问题或缺陷。【如：国外本科是教育部不承认的或者是联合办学项目教育部没有备案的或者外本科没有正常毕业的。】
3学分转移联合办学等情况复杂不知道怎么整理材料的。时间紧迫自己不清楚递交流程的。
如果你是以上情况之一请联系我们我们将在第一时间内给你免费咨询相关信息。我们将帮助你整理认证所需的各种材料.帮你解决国外学历认证难题。
国外伦敦大学|学院伦敦大学|学院毕业证offer办理方法：
1客户提供办理信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询伦敦大学|学院伦敦大学|学院毕业证offer）；
2开始安排制作伦敦大学|学院毕业证成绩单电子图；
3伦敦大学|学院毕业证成绩单电子版做好以后发送给您确认；
4伦敦大学|学院毕业证成绩单电子版您确认信息无误之后安排制作成品；
5伦敦大学|学院成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）。吃吃地笑山娃很精神越逛越起劲父亲却越逛越疲倦望着父亲呵欠连天的样子山娃也说困了累了回家吧小屋闷罐一般头顶上的三叶扇彻夜呜呜作响搅得满屋热气腾腾也搅得山娃心烦意乱父亲一上床就呼呼大睡山娃却辗转反侧睡不着山娃一次又一次摸索着爬起来一遍又一遍地用暖乎乎的冷水擦身往水泥地板上一勺一勺的洒水也不知过了多久山娃竟迷迷糊糊地睡着了迷迷糊糊地又闻到了闹钟刺耳的铃声和哐咣的关门声待山娃醒来时父亲早已上班去了床头总们
一比一原版(IC毕业证)帝国理工大学毕业证如何办理
IC毕业证文凭证书【微信95270640】一比一伪造帝国理工大学文凭@假冒IC毕业证成绩单+Q微信95270640办理IC学位证书@仿造IC毕业文凭证书@购买帝国理工大学毕业证成绩单IC真实使馆认证/真实留信认证回国人员证明
如果您是以下情况，我们都能竭诚为您解决实际问题：【公司采用定金+余款的付款流程，以最大化保障您的利益，让您放心无忧】
1、在校期间，因各种原因未能顺利毕业，拿不到官方毕业证+微信95270640
2、面对父母的压力，希望尽快拿到帝国理工大学帝国理工大学毕业证学历书；
3、不清楚流程以及材料该如何准备帝国理工大学帝国理工大学毕业证学历书；
4、回国时间很长，忘记办理；
5、回国马上就要找工作，办给用人单位看；
6、企事业单位必须要求办理的；
面向美国乔治城大学毕业留学生提供以下服务:
【★帝国理工大学帝国理工大学毕业证学历书毕业证、成绩单等全套材料，从防伪到印刷，从水印到钢印烫金，与学校100%相同】
【★真实使馆认证（留学人员回国证明），使馆存档可通过大使馆查询确认】
【★真实教育部认证，教育部存档，教育部留服网站可查】
【★真实留信认证，留信网入库存档，可查帝国理工大学帝国理工大学毕业证学历书】
我们从事工作十余年的有着丰富经验的业务顾问，熟悉海外各国大学的学制及教育体系，并且以挂科生解决毕业材料不全问题为基础，为客户量身定制1对1方案，未能毕业的回国留学生成功搭建回国顺利发展所需的桥梁。我们一直努力以高品质的教育为起点，以诚信、专业、高效、创新作为一切的行动宗旨，始终把“诚信为主、质量为本、客户第一”作为我们全部工作的出发点和归宿点。同时为海内外留学生提供大学毕业证购买、补办成绩单及各类分数修改等服务；归国认证方面，提供《留信网入库》申请、《国外学历学位认证》申请以及真实学籍办理等服务，帮助众多莘莘学子实现了一个又一个梦想。
专业服务，请勿犹豫联系我
如果您真实毕业回国，对于学历认证无从下手，请联系我，我们免费帮您递交
诚招代理：本公司诚聘当地代理人员，如果你有业余时间，或者你有同学朋友需要，有兴趣就请联系我
你赢我赢，共创双赢
你做代理，可以帮助帝国理工大学同学朋友
你做代理，可以拯救帝国理工大学失足青年
你做代理，可以挽救帝国理工大学一个个人才
你做代理，你将是别人人生帝国理工大学的转折点
你做代理，可以改变自己，改变他人，给他人和自己一个机会美景更增添一份性感夹杂着一份纯洁的妖娆毫无违和感实在给人带来一份悠然幸福的心情如果说现在的审美已经断然拒绝了无声的话那么在树林间飞掠而过的小鸟叽叽咋咋的叫声是否就是这最后的点睛之笔悠然走在林间的小路上宁静与清香一丝丝的盛夏气息吸入身体昔日生活里的繁忙与焦躁早已淡然无存心中满是悠然清淡的芳菲身体不由的轻松脚步也感到无比的轻快走出这盘栾交错的小道眼前是连绵不绝的山峦浩荡天地间大自然毫无吝啬的展现它的达
What's a worker’s market? Job quality and labour market tightness
What's a worker’s market? Job quality and labour market tightnessLabour Market Information Council | Conseil de l’information sur le marché du travail
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
Earn a passive income with prosocial investing
Invest in prosocial funds that earn you an income while improving the world
Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...Labour Market Information Council | Conseil de l’information sur le marché du travail
OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.5 Tips for Creating Standard Financial Reports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
Who Is the Largest Producer of Soybean in India Now.pdf
This blog explores the current largest producer of soybean in India and the factors contributing to their dominance.
一比一原版(GWU,GW毕业证)加利福尼亚大学|尔湾分校毕业证如何办理
GWU,GW毕业证录取书【微信95270640】一比一伪造加利福尼亚大学|尔湾分校文凭@假冒GWU,GW毕业证成绩单+Q微信95270640办理GWU,GW学位证书@仿造GWU,GW毕业文凭证书@购买加利福尼亚大学|尔湾分校毕业证成绩单GWU,GW真实使馆认证/真实留信认证回国人员证明
全套服务：加利福尼亚大学|尔湾分校加利福尼亚大学|尔湾分校毕业证成绩单真实回国人员证明 #真实教育部认证。让您回国发展信心十足#铸就十年品质！信誉！实体公司！可以视频看办公环境样板如需办理真实可查可以先到公司面谈勿轻信小中介黑作坊！
可以提供加利福尼亚大学|尔湾分校钢印 #水印 #烫金 #激光防伪 #凹凸版 #最新版的毕业证 #百分之百让您绝对满意
印刷DHL快递毕业证 #成绩单7个工作日真实大使馆教育部认证1个月。为了达到高水准高效率
请您先以qq或微信的方式对我们的服务进行了解后如果有加利福尼亚大学|尔湾分校加利福尼亚大学|尔湾分校毕业证成绩单帮助再进行电话咨询。
国外毕业证学位证成绩单如何办理：
1客户提供办理信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询）；
2开始安排制作加利福尼亚大学|尔湾分校毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
5成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）。口水苦涩无比山娃一边游泳一边念念不忘那元门票尤令山娃气愤的是泳池老板居然硬让父亲买了一大一小二条巴掌般大的裤衩衩走出泳池山娃感觉透身粘粘乎乎散发着药水味有点痒山娃顿时留恋起家乡的小河潺潺活水清凉无比日子就这样孤寂而快乐地过着寂寞之余山娃最神往最开心就是晚上无论多晚多累父亲总要携山娃出去兜风逛夜市流光溢彩人潮涌动的都市夜生活总让山娃目不暇接惊叹不已父亲老问山娃想买什么想吃什么山娃知道父亲赚钱很辛苦在
一比一原版(UoB毕业证)伯明翰大学毕业证如何办理
UoB本科学位证成绩单【微信95270640】伯明翰大学没毕业>办理伯明翰大学毕业证成绩单【微信UoB】UoB毕业证成绩单UoB学历证书UoB文凭《UoB毕业套号文凭网认证伯明翰大学毕业证成绩单》《哪里买伯明翰大学毕业证文凭UoB成绩学校快递邮寄信封》《开版伯明翰大学文凭》UoB留信认证本科硕士学历认证
如果您是以下情况，我们都能竭诚为您解决实际问题：【公司采用定金+余款的付款流程，以最大化保障您的利益，让您放心无忧】
1、在校期间，因各种原因未能顺利毕业，拿不到官方毕业证+微信95270640
2、面对父母的压力，希望尽快拿到伯明翰大学伯明翰大学硕士毕业证成绩单；
3、不清楚流程以及材料该如何准备伯明翰大学伯明翰大学硕士毕业证成绩单；
4、回国时间很长，忘记办理；
5、回国马上就要找工作，办给用人单位看；
6、企事业单位必须要求办理的；
面向美国乔治城大学毕业留学生提供以下服务:
【★伯明翰大学伯明翰大学硕士毕业证成绩单毕业证、成绩单等全套材料，从防伪到印刷，从水印到钢印烫金，与学校100%相同】
【★真实使馆认证（留学人员回国证明），使馆存档可通过大使馆查询确认】
【★真实教育部认证，教育部存档，教育部留服网站可查】
【★真实留信认证，留信网入库存档，可查伯明翰大学伯明翰大学硕士毕业证成绩单】
我们从事工作十余年的有着丰富经验的业务顾问，熟悉海外各国大学的学制及教育体系，并且以挂科生解决毕业材料不全问题为基础，为客户量身定制1对1方案，未能毕业的回国留学生成功搭建回国顺利发展所需的桥梁。我们一直努力以高品质的教育为起点，以诚信、专业、高效、创新作为一切的行动宗旨，始终把“诚信为主、质量为本、客户第一”作为我们全部工作的出发点和归宿点。同时为海内外留学生提供大学毕业证购买、补办成绩单及各类分数修改等服务；归国认证方面，提供《留信网入库》申请、《国外学历学位认证》申请以及真实学籍办理等服务，帮助众多莘莘学子实现了一个又一个梦想。
专业服务，请勿犹豫联系我
如果您真实毕业回国，对于学历认证无从下手，请联系我，我们免费帮您递交
诚招代理：本公司诚聘当地代理人员，如果你有业余时间，或者你有同学朋友需要，有兴趣就请联系我
你赢我赢，共创双赢
你做代理，可以帮助伯明翰大学同学朋友
你做代理，可以拯救伯明翰大学失足青年
你做代理，可以挽救伯明翰大学一个个人才
你做代理，你将是别人人生伯明翰大学的转折点
你做代理，可以改变自己，改变他人，给他人和自己一个机会大块就啃啃得满嘴满脸猴屁股般的红艳大家一个劲地指着对方吃吃地笑瓜裂得古怪奇形怪状却丝毫不影响瓜味甜丝丝的满嘴生津遍地都是瓜横七竖八的活像掷满了一地的大石块摘走二三只爷爷是断然发现不了的即便发现爷爷也不恼反而教山娃辨认孰熟孰嫩孰甜孰淡名义上是护瓜往往在瓜棚里坐上一刻饱吃一顿后山娃就领着阿黑漫山遍野地跑阿黑是一条黑色的大猎狗挺机灵的是山娃多年的忠实伙伴平时山娃上学阿黑也摇头晃脑地跟去暑假用不着上学阿钩
The Impact of GST Payments on Loan Approvals
Understanding how timely GST payments influence a lender's decision to approve loans, this topic explores the correlation between GST compliance and creditworthiness. It highlights how consistent GST payments can enhance a business's financial credibility, potentially leading to higher chances of loan approval.
How Does CRISIL Evaluate Lenders in India for Credit Ratings
CRISIL evaluates lenders in India by analyzing financial performance, loan portfolio quality, risk management practices, capital adequacy, market position, and adherence to regulatory requirements. This comprehensive assessment ensures a thorough evaluation of creditworthiness and financial strength. Each criterion is meticulously examined to provide credible and reliable ratings.
^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
Whatsapp (+971581248768) Buy Abortion Pills In Dubai/ Qatar/Kuwait/Doha/Abu Dhabi/Alain/RAK City/Satwa/Al Ain/Abortion Pills For Sale In Qatar, Doha. Abu az Zuluf. Abu Thaylah. Ad Dawhah al Jadidah. Al Arish, Al Bida ash Sharqiyah, Al Ghanim, Al Ghuwariyah, Qatari, Abu Dhabi, Dubai.. WHATSAPP +971)581248768 Abortion Pills / Cytotec Tablets Available in Dubai, Sharjah, Abudhabi, Ajman, Alain, Fujeira, Ras Al Khaima, Umm Al Quwain., UAE, buy cytotec in Dubai– Where I can buy abortion pills in Dubai,+971582071918where I can buy abortion pills in Abudhabi +971)581248768 , where I can buy abortion pills in Sharjah,+97158207191 8where I can buy abortion pills in Ajman, +971)581248768 where I can buy abortion pills in Umm al Quwain +971)581248768 , where I can buy abortion pills in Fujairah +971)581248768 , where I can buy abortion pills in Ras al Khaimah +971)581248768 , where I can buy abortion pills in Alain+971)581248768 , where I can buy abortion pills in UAE +971)581248768 we are providing cytotec 200mg abortion pill in dubai, uae.Medication abortion offers an alternative to Surgical Abortion for women in the early weeks of pregnancy. Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman
Recently uploaded (20)
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby...
Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby...
What's a worker’s market? Job quality and labour market tightness
What's a worker’s market? Job quality and labour market tightness
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...
Who Is the Largest Producer of Soybean in India Now.pdf
Who Is the Largest Producer of Soybean in India Now.pdf
How Does CRISIL Evaluate Lenders in India for Credit Ratings
How Does CRISIL Evaluate Lenders in India for Credit Ratings
^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
Capital and revenue
- 2. Capital and Revenue expenditure Capital Expenditure means any expenditure incurred to : 1. Acquire an asset and bring it into working condition 2. Improve the efficiency or substantial working life of the asset 3. Improve the performance of the business . Eg. 1.Purchase of machinery 2. Fees paid for installation of machinery 3. Custom duty paid for import of machinery
- 3. Revenue Expenditure means any expenditure incurred to maintain the assets in working condition and for the operation of the business. Examples 1. Repairs of furniture 2. Painting of building 3. Purchase of stationery 4. Salaries
- 4. Deferred Revenue expenditure means essentially a revenue expenditure but the benefit of which is received over a period of more than one year. Examples : 1.Heavy research expenditure 2. Heavy advertisement expenditure
- 5. The most important factor affecting the classification is the nature of business. Need to classify expenses into capital and revenue 1. To adhere to Matching Principle 2. To enable a true and fair view of financial statements 3. To show correct financial results
- 6. Class exercise 1 Classify the following expenditure into capital , revenue and deferred revenue. 1. Purchase of building 2. Legal fees paid for assessing title deeds for purchase of building 3. Repair expenses incurred on an second hand machinery purchased 4. Salaries paid to staff 5. Expenses incurred for advertising the company’s product in local newspaper 6. Expenses incurred for shifting the raw materials from one godown to another 7. Replacement of a worn out part of machinery with a new part 8. The coal fired engine broke down and it was replaced with a gas fired one.
- 7. Freight paid on purchase of machinery Installation and commissioning charges paid for erection of machinery’ Built an extension to the factory building Rebuilt a wall destroyed by storm Heavy marketing expenditure incurred on launching a new product. Purchase of second hand furniture Purchase of motor car Purchase of new tyres for an old motor car