Capital and Revenue Expenditure (income tax law)
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The document discusses the differences between capital and revenue expenditures and receipts. Revenue expenditures do not create permanent assets, while capital expenditures do. Purchasing fixed assets like land or buildings constitutes a capital expenditure, while repairing machinery is a revenue expenditure. Receiving money from the sale of a fixed asset used for business is a capital receipt, while money from selling stock is a revenue receipt. Money received for completely surrendering a right like a copyright is a capital receipt, while money received for temporary use of a right is a revenue receipt.
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- Income can also come from children as adults, pensions, social security, inheritances, and non-monetary sources like household production.
- Financial needs and planning change throughout life stages from youth to retirement. Both expected and unexpected events must be planned for.
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- 9% per annum or 10% per annum for 3 or 5-year term
- Income option available
- Deferred investments will receive a bonus of 3% or 10% depending on investment term
- Automatic exit upon maturity
- Security in the form of a First Legal Charge over the Target Property and / or a debenture over the investment provider
- Available to cash and pension investors only
This is an opportunity to invest in property development, and receive returns of 9%-10%. The issuing company is involved in an array of property development projects.
This ranges from the development of land sites into houses, the refurbishment of individual houses and the conversion of individual houses into multiple occupation dwellings.
Aware of the shortage of housing in the UK, the issuing company researches into and invests in high return residential developments. They largely focus on regions where there is particularly high demand, such as the Midlands and the North West.
Once projects have been found, rigorous research and appraisals are completed in order for them to fully comprehend the operation they would potentially invest in. Should the calculations show that the project would be profitable, a purchase is made.
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Ind as 40
This document discusses the key aspects of Ind AS 40 regarding investment property. It notes that investment property is property held to earn rentals or for capital appreciation, or both. It excludes property that is owner-occupied, held for sale in the ordinary course of business, constructed for a third party, or occupied by employees. The document also covers measurement, treatment of owner-occupied property with a small rental component, disposal of investment property, and compensation received for impaired or lost investment property.
Public Startup Company "Re-Repo" Startup Capital Formation Model
Reverse Repurchase Agreements might become the standard of practice in startup capital formation and startup tax accounting. This concept properly balances the competing interests of all stakeholders, including tax authorities, to solve a core problem with startup finance. Without Reverse Repurchase Agreements between startups and seed capital investors cash payments to investors are usually mistakenly accounted for as taxable dividends long before the investor has realized any actual return on investment. With Re-Repos, startups will be able to make cash distributions to early investors and account properly for this return OF capital until such payments become a return ON capital.
Deferred Revenue expenditure
Deferred Revenue expenditure
Meaning- Sometimes any revenue expenditure is such that its amount is more and its usefulness remains for many years, such expenditure is called ‘deferred revenue expenditure’. Such expenses are not charged to the profit and loss account of the year in which they are incurred, they are charged to the profit and loss account of several years. Example- (i) Preliminary Expenses, (ii) Deduction and commission on issue of shares and debentures, (iii) Huge advertisement expenditure etc., (iv) If there is an extraordinary loss then it is considered as deferred revenue expenditure.
Features — Following are the characteristics of deferred revenue expenditure.1. It is a capital revenue expenditure.
2. Its profits are not used in the year to which they relate.
3. It is a sudden and usually large amount of money.
4. They are not written off from the profit of one year. A part of the expenses is written off in the profit and loss account of the respective year. The remaining part of this expenditure is shown in the balance sheet as miscellaneous expenditure.
Accounting Treatment
(1) Since deferred revenue expenditure yields future benefits also, its entire amount is not charged to the profit and loss account in the current accounting year, but is treated as capital.
(2) It is generally written off in 3 to 5 years.
(3) That part of deferred revenue expenditure which is written off in the accounting year is treated as ‘Expense’ and transferred to Profit & Loss A/c.
(4) That part of deferred revenue expenditure which is not written off at the end of the accounting year (which is to be written off in subsequent years), is shown in the assets part of the balance sheet.
1) ACCOUNTING- 02_01_23 (2).pptx
MEANING OF ACCOUNTING
STAKEHOLDERS OF ACCOUNTING
OBJECTIVES OF ACCOUNTING
BASIC TERMS IN ACCOUNTING
ASSETS
LIABILITIES
CAPITAL ( OWNER’S EQUITY )
REVENUE
EXPENSES
EXPENDITURE
INCOME
LOSS
PROFIT
PROFIT
DISCOUNT
VOUCHER
GOODS
DRAWINGS
PURCHASE
PURCHASE RETURN
SALES
SALES RETURN
STOCK ( INVENTORY )
EBTORS
CREDITORS
ACCOUNTS RECEIVABLE ( B/R )
ACCOUNTS PAYABLE ( B/R
ACCOUNTING ASSUMPTIONS
BASIC ACCOUNTING CONCEPTS
TYPES OF ACCOUNTING
RULES OF ACCOUNTING
EXAMPLE
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2.Investments recorded and reported using the equity method.
3. The fair value option reporting for investments.
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This document outlines accounting standards for government grants in India. It discusses the recognition and types of government grants, including monetary and non-monetary grants. It also addresses the treatment of monetary grants related to depreciable and non-depreciable fixed assets as well as grants related to revenue. The document concludes by discussing disclosure requirements and significant differences between this standard and IFRS/IAS-20 and US GAAP.
Income and Expenditure
The document discusses various sources of household income over a lifetime, including:
- Employment income, which is the primary source for most. Savings and investments can also provide reliable income depending on the risks taken.
- Income can also come from children as adults, pensions, social security, inheritances, and non-monetary sources like household production.
- Financial needs and planning change throughout life stages from youth to retirement. Both expected and unexpected events must be planned for.
Refurbished Buildings
- 9% per annum or 10% per annum for 3 or 5-year term
- Income option available
- Deferred investments will receive a bonus of 3% or 10% depending on investment term
- Automatic exit upon maturity
- Security in the form of a First Legal Charge over the Target Property and / or a debenture over the investment provider
- Available to cash and pension investors only
This is an opportunity to invest in property development, and receive returns of 9%-10%. The issuing company is involved in an array of property development projects.
This ranges from the development of land sites into houses, the refurbishment of individual houses and the conversion of individual houses into multiple occupation dwellings.
Aware of the shortage of housing in the UK, the issuing company researches into and invests in high return residential developments. They largely focus on regions where there is particularly high demand, such as the Midlands and the North West.
Once projects have been found, rigorous research and appraisals are completed in order for them to fully comprehend the operation they would potentially invest in. Should the calculations show that the project would be profitable, a purchase is made.
Once properties have been purchased by the issuing company, they undergo a standard refurbishment model: new bathrooms, new kitchen, new carpets, new oak doors and a fresh repaint. Unit costs are kept very low because we are able to buy in bulk. The gardens are also landscaped. Equipped with a strong supply of properties, their refurbishment team is very experienced and have completed over one hundred similar projects in the last few years.
Once the refurbishment commences, local agents are appointed to begin the marketing these properties. Sometimes, the sale of the developed or refurbished property is secured prior to purchase.
Ind as 40
This document discusses the key aspects of Ind AS 40 regarding investment property. It notes that investment property is property held to earn rentals or for capital appreciation, or both. It excludes property that is owner-occupied, held for sale in the ordinary course of business, constructed for a third party, or occupied by employees. The document also covers measurement, treatment of owner-occupied property with a small rental component, disposal of investment property, and compensation received for impaired or lost investment property.
Public Startup Company "Re-Repo" Startup Capital Formation Model
Reverse Repurchase Agreements might become the standard of practice in startup capital formation and startup tax accounting. This concept properly balances the competing interests of all stakeholders, including tax authorities, to solve a core problem with startup finance. Without Reverse Repurchase Agreements between startups and seed capital investors cash payments to investors are usually mistakenly accounted for as taxable dividends long before the investor has realized any actual return on investment. With Re-Repos, startups will be able to make cash distributions to early investors and account properly for this return OF capital until such payments become a return ON capital.
Deferred Revenue expenditure
Deferred Revenue expenditure
Meaning- Sometimes any revenue expenditure is such that its amount is more and its usefulness remains for many years, such expenditure is called ‘deferred revenue expenditure’. Such expenses are not charged to the profit and loss account of the year in which they are incurred, they are charged to the profit and loss account of several years. Example- (i) Preliminary Expenses, (ii) Deduction and commission on issue of shares and debentures, (iii) Huge advertisement expenditure etc., (iv) If there is an extraordinary loss then it is considered as deferred revenue expenditure.
Features — Following are the characteristics of deferred revenue expenditure.1. It is a capital revenue expenditure.
2. Its profits are not used in the year to which they relate.
3. It is a sudden and usually large amount of money.
4. They are not written off from the profit of one year. A part of the expenses is written off in the profit and loss account of the respective year. The remaining part of this expenditure is shown in the balance sheet as miscellaneous expenditure.
Accounting Treatment
(1) Since deferred revenue expenditure yields future benefits also, its entire amount is not charged to the profit and loss account in the current accounting year, but is treated as capital.
(2) It is generally written off in 3 to 5 years.
(3) That part of deferred revenue expenditure which is written off in the accounting year is treated as ‘Expense’ and transferred to Profit & Loss A/c.
(4) That part of deferred revenue expenditure which is not written off at the end of the accounting year (which is to be written off in subsequent years), is shown in the assets part of the balance sheet.
1) ACCOUNTING- 02_01_23 (2).pptx
MEANING OF ACCOUNTING
STAKEHOLDERS OF ACCOUNTING
OBJECTIVES OF ACCOUNTING
BASIC TERMS IN ACCOUNTING
ASSETS
LIABILITIES
CAPITAL ( OWNER’S EQUITY )
REVENUE
EXPENSES
EXPENDITURE
INCOME
LOSS
PROFIT
PROFIT
DISCOUNT
VOUCHER
GOODS
DRAWINGS
PURCHASE
PURCHASE RETURN
SALES
SALES RETURN
STOCK ( INVENTORY )
EBTORS
CREDITORS
ACCOUNTS RECEIVABLE ( B/R )
ACCOUNTS PAYABLE ( B/R
ACCOUNTING ASSUMPTIONS
BASIC ACCOUNTING CONCEPTS
TYPES OF ACCOUNTING
RULES OF ACCOUNTING
EXAMPLE
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Cpt accounts - unit6
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Current Assets = Rs. 0
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Cash & Cash Equivalents = Rs. 0
Cash Ratio = #DIV
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- Key bond features that impact valuation are coupon rate, maturity date, par/face value, current yield.
- Bond prices are sensitive to changes in market interest rates, with prices falling when rates rise.
- Bond valuation involves discounting the coupon payments and face value repayment to their present value using the required rate of return.
The document provides examples of calculating bond prices and yields using time value of money concepts. It also briefly discusses common stock valuation based on dividend payments and expected future sale price.
CHAPTER4Accounting for Governmental Operating
C
H
A
P
T
E
R
4
Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
1
Learning Objectives
4-1Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
2
1
Dual-track approach
Different measurement focuses and bases of accounting for governmental funds and governmental activities at the government-wide level
Using the dual-track approach each transaction is recorded separately in the general journals for the governmental fund and governmental activities
The Dual-Track Approach
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
3
3
Revenue recognition in
General Funds
General funds
In general, revenue is recognized when measurable and available.
Property tax revenue is an example of a nonexchange revenue
Revenue is recognized when there is a legal enforcement claim– that is, when the property taxes are levied.
Revenue is then adjusted if not collected in the current fiscal year or soon after.
Revenue is recognized again once the collection is completed.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Recording the property tax levy
1. The general fund has levied 2,653,061 of property tax revenue of year 2020, 98% of which is expected to be collectible.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Collection of current year levied taxes
2. Collection of property taxes levied in 2020 amounts to $2,350, 408 during the first three months.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Delinquent Taxes
3.1) All property taxes are legally due before the end of the fiscal year. The uncollected property taxes becomes delinquent.
Based on its past collection history, the General Fund does not collect a significant amount of delinquent taxes early (within first 60 days) in the following year.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Delinquent Taxes
3. 2) 13,320 of interest and penalty has been levied on delinquent property taxes of year 2020 ...
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This document discusses key concepts related to the statement of cash flows (SCF). It begins by outlining the learning objectives for understanding the SCF. It then defines cash and the cash account, explaining the sources and uses of cash. It introduces the SCF and describes its three sections for reporting cash flows from operating, investing, and financing activities. Examples of transactions in each section are provided. The document also demonstrates how to analyze changes in accounts like accounts receivable, inventory, and accounts payable to determine cash amounts. It contrasts the direct and indirect methods for preparing the operating activities section of the SCF.
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bond
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preferred stock
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cost of new common stock
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cost of debt components
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cost of preferred stock
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components of cost of capital
Chapter (5)
This document discusses money markets and various money market instruments. It provides details on treasury bills, federal funds, repurchase agreements, commercial paper, negotiable certificates of deposit, and banker's acceptances. It defines key terms like discount yields and discusses how interest rates are calculated for different money market instruments. Sample calculations are provided. The roles of various participants in money markets are also outlined.
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Capital expenditures are typically one-time large purchases of fixed assets that will be used for revenue generation over a longer period. Revenue expenditures are the ongoing operating expenses, which are short-term expenses used to run the daily business operations.
Chapter 5
This document provides an overview of money markets and various money market instruments. It defines money markets as involving debt instruments with original maturities of one year or less. It then discusses various money market instruments like treasury bills, federal funds, repurchase agreements, commercial paper, negotiable certificates of deposit, and banker's acceptances. For each instrument, it provides details on what they are, how they are used, and how yields are calculated. It also discusses participants in money markets and international money markets.
Cash receivables management
This document discusses key concepts related to managing cash and receivables. It covers cash needs and considerations, credit policies, evaluating accounts receivable levels, and methods for financing receivables. It also addresses estimating uncollectible accounts, writing off accounts, and making and paying promissory notes. Specific topics include cash requirements, receivable turnover, days' sales uncollected, allowance method for estimating bad debts, percentage of net sales method, accounts receivable aging method, and discounting and factoring receivables.
Basic accounting terms
Basic Accounting Terms used during business transactions have been explained.
I tried to cover all basic terms that are commonly used in a business.
Thank You So Much.
Working Capital & WOrking Capital Cycle
The document discusses key concepts related to working capital management including current assets, current liabilities, and calculating working capital requirements. It defines working capital as current assets minus current liabilities and describes key current asset and liability line items such as inventory, accounts receivable, accounts payable, and accrued expenses. The document also discusses calculating working capital needs based on factors like a company's operating cycle, credit terms, and inventory turnover.
Ch 11
This chapter discusses accounting for intercorporate investments and consolidations. It covers short-term and long-term investments in debt and equity securities, as well as the market and equity methods for accounting for investments. The chapter also addresses preparing consolidated financial statements, accounting for minority interests, goodwill, and impairment of goodwill.
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Emerging markets are experiencing rapid economic growth and rising incomes, allowing more consumers to purchase everyday goods like cell phones and branded food products. International companies have an opportunity to tap into these large new customer bases, which could drive significant company growth. A stock split increases the number of a company's outstanding shares, keeping each shareholder's proportional ownership the same, in order to make the stock more affordable to smaller investors. A treasury bill is a short-term debt security issued and backed by the U.S. government with a maturity of less than one year.
Corporation Finance Chapter 01
The document provides an overview of corporate finance and the first chapter of a textbook on the subject. It defines corporate finance as addressing three key questions: what investments a firm should engage in, how to raise money for investments, and how much cash flow is needed. It also describes different forms of business organization, the goals of corporations to maximize shareholder wealth, and financial markets.
Working Capital.
Here are the calculations of the three working capital ratios based on the information provided:
Current Ratio = Total Current Assets / Total Current Liabilities
Current Assets = Rs. 0
Current Liabilities = Rs. 0
Current Ratio = #DIV/0! (Not defined as there are no current assets or liabilities provided)
Quick Ratio = (Current Assets - Inventory) / Current Liabilities
Inventory = Rs. 0
Quick Ratio = #DIV/0! (Not defined as there are no current assets or liabilities provided)
Cash Ratio = (Cash + Cash Equivalents) / Current Liabilities
Cash & Cash Equivalents = Rs. 0
Cash Ratio = #DIV
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This document discusses various concepts related to bond valuation including:
- Bonds provide periodic interest payments and repayment of face value at maturity as cash flows for valuation.
- Key bond features that impact valuation are coupon rate, maturity date, par/face value, current yield.
- Bond prices are sensitive to changes in market interest rates, with prices falling when rates rise.
- Bond valuation involves discounting the coupon payments and face value repayment to their present value using the required rate of return.
The document provides examples of calculating bond prices and yields using time value of money concepts. It also briefly discusses common stock valuation based on dividend payments and expected future sale price.
CHAPTER4Accounting for Governmental Operating
C
H
A
P
T
E
R
4
Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
1
Learning Objectives
4-1Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
2
1
Dual-track approach
Different measurement focuses and bases of accounting for governmental funds and governmental activities at the government-wide level
Using the dual-track approach each transaction is recorded separately in the general journals for the governmental fund and governmental activities
The Dual-Track Approach
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
3
3
Revenue recognition in
General Funds
General funds
In general, revenue is recognized when measurable and available.
Property tax revenue is an example of a nonexchange revenue
Revenue is recognized when there is a legal enforcement claim– that is, when the property taxes are levied.
Revenue is then adjusted if not collected in the current fiscal year or soon after.
Revenue is recognized again once the collection is completed.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Recording the property tax levy
1. The general fund has levied 2,653,061 of property tax revenue of year 2020, 98% of which is expected to be collectible.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Collection of current year levied taxes
2. Collection of property taxes levied in 2020 amounts to $2,350, 408 during the first three months.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Delinquent Taxes
3.1) All property taxes are legally due before the end of the fiscal year. The uncollected property taxes becomes delinquent.
Based on its past collection history, the General Fund does not collect a significant amount of delinquent taxes early (within first 60 days) in the following year.
4-‹#›
Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Delinquent Taxes
3. 2) 13,320 of interest and penalty has been levied on delinquent property taxes of year 2020 ...
Capital & Revenue account.docx
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Mr. Green starts a used car business with 50,000 AED of his own cash and a 100,000 AED loan. He prepares an initial balance sheet showing assets of 150,000 AED and liabilities and owner's equity of 150,000 AED. He later buys a car for 15,000 AED, which is recorded as inventory on an updated balance sheet. Mr. Green then sells the car, with part of the payment promised later, generating an income statement showing revenue of 20,000 AED, expenses of 1,000 AED, and net income of 4,000 AED. The income and new asset are recorded on a final updated balance sheet.
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financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
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Capital and Revenue Expenditure (income tax law)
- 1. CAPITAL AND REVENUEC H : 6 I N C O M E TA X 9/7/2019 FIAZ AHAMD MINHAJ UNIVRESITY LAHORE 1
- 2. CAPITAL AND REVENUE EXPENDITURE REVENUE EXPENDITURE: The expenditure does not increase of a permanent asset. CAPITAL EXPENDITURE: An expenditure occur dew to increase a permanent asset. PURCHASING AN ASSET: The amount spent on the purchase of a Fixed Asset is a Capital Expenditure. For example Cost of land, Building, copyright, designs. The amount spent on the purchase of a Floating Asset is a Revenue Expenditure. For example Cost of the repairing of old machinery, Exhibition, salary and pension paid to employee. 9/7/2019 FIAZ AHAMD MINHAJ UNIVRESITY LAHORE 2
- 3. CAPITAL AND REVENUE RECEIPTS SALE OF AN ASSET: Any receipt on account of fixed asset which is meant for keeping to earn profit is a Capital Receipt. For example The sale of a building that is used for Business. A receipt on account of floating or circulating asset is a Revenue Receipt. For example the sale of stock in trade. AMOUNT RECEIVED ON ACCOUNT OF A RIGHT: If a person is owner of a Right, e.g. copyright, Trademark, etc. If the amount is received for the complete surrender of right, it will be a Capital Receipt. If the right is not surrender by the owner and is given for use, for a specific period, the amount received will be a Revenue Receipt. 9/7/2019 FIAZ AHAMD MINHAJ UNIVRESITY LAHORE 3
- 4. CAPITAL AND REVENUE RECEIPTS SUBSTITUTION OF SOURCE OF INCOME: An amount received in the substitution of source of income is a Capital Receipt. But where it is a substitution of income alone it will be a Revenue Receipt. HANDS OF RECIPIENT: One should always judge it from the point of view of the person who is receiving it. It should not be considered from the point of view of a payer. LUMP SUM RECEIPT: A lump some receipt can be a Revenue Receipt and in certain cases, an amount received monthly or annually can be a Capital Receipt. 9/7/2019 FIAZ AHAMD MINHAJ UNIVRESITY LAHORE 4
- 5. CAPITAL AND REVENUE RECEIPTS ISOLATED TRANSACTIONS: The motive of the person receiving the amount will decide whether it is a capital or a revenue receipt. Premium on issue of shares is a Capital Receipt. The profit on sale of a house by property dealer is a Revenue Receipt. CAPITAL LOSS: When a person incurs a capital expenditure ,he gets an asset and rights. In case of a capital loss, the amount invested in the business is completely lost. For example: Loss due to insolvency of a business. Theft in the business after business hours. 9/7/2019 FIAZ AHAMD MINHAJ UNIVRESITY LAHORE 5