OCR Level 3

Cambridge Technicals
in Business

Unit 4: Business Accounting

Capital and Revenue
Capital Income
The money used to set up a business – initial
investment - sole trader/partnership
Share capital –
Private ...
Revenue Income
Money received from normal business
activity – sales revenue

Rent
received

Commission
received
Capital Expenditure
Expenditure incurred on the purchase,
Capital expenditure
alteration or improvement of fixed assets
in...
Revenue Expenditure
Expenditure incurred on running expenses.
Running expenses – costs that are incurred in the
running of...
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capital and revenue by college
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capital and revenue by college

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capital and revenue by college

  1. 1. OCR Level 3 Cambridge Technicals in Business Unit 4: Business Accounting Capital and Revenue
  2. 2. Capital Income The money used to set up a business – initial investment - sole trader/partnership Share capital – Private and Public limited companies Further investment into the business by owners Loans received from a third party
  3. 3. Revenue Income Money received from normal business activity – sales revenue Rent received Commission received
  4. 4. Capital Expenditure Expenditure incurred on the purchase, Capital expenditure alteration or improvement of fixed assets includes the following: Fixed assets - items that will be used in the business longer than one year Improvement to fixed assets – not repair Legal costs of buying property
  5. 5. Revenue Expenditure Expenditure incurred on running expenses. Running expenses – costs that are incurred in the running of the business which are not directly related to sales. These would include: Rent, rates, interest payments on a loan Utility bills – gas, water, electricity Running costs of vehicles – petrol
  6. 6. Thank you for using this OCR resource. Other OCR resources are available at www.ocr.org.uk To give us feedback on, or ideas about, the OCR resources you have used e-mail resourcesfeedback@ocr.org.uk

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