Name-Bheda Unnai Nittn

Roll No.- HRBAF032

Dvislon'-A
Name6hda Dnroh Nitin
Koll Mo R AF 032

Dyfteren betwetr apitdl

ard Cavnu.e Lransa Ctlon:

W'ho oe buir us onsactions

oansacons eiev 0 tnono agLmanE O an

CoOm ic eent thot vaniOUS PaH _en R 0+o and +he
ditu of the trans ocio) a 9LOrdd 1n th boot
of accouns.Bauicall i t is an agLLment
+he ranstar
oi gooc e i cel. 14is ter nd as
Tancoaon o nancia nan sa ton

example wchay oE 90ods eCelps of moneu 7Dm

e dabtors aymen to o yedir
pUuho or sa af Ryeol a Sets poym0
of inutpayment f eividend,te

Characeu sits ot o. butnus TRansatton

t 1SaisoCaeO t h moneu moneu th out is oYth

g0od SeMVIU

f tood
tocw hen Hanel o ekchang
and 2>tvi(g) akj pla(e

Tmaku an Mpa on h e accounti ng zqLatton of

buineS f1mn.
 fg

Page No.
Dale:
Koll No HRBA C032
Name Rheda Upnahi Nit0

which is colled p ebit

Tt ha two Sid el- Rceiving
and Givig tehi.ch Is callcdl Chedit 0f the bentfic

USt be eae a l
total aJSetu of e buu
iheis m
2 The
Hhe ftrM
toth toLalliabill1e anel capital o f
aFR each transacHon .

The ntuR eachtransaction m ust pe

yetiffed veuy accwiatels i n e it datejmies le

unit.
nanhal Chatuiaf a bunejs

Revenue Thansacton

whena transacHaN ariiu ol to day -to- day

buineLS actvi-fiei andd h e transatton a ffecs only
Qn whore laeneht
one acountne pehod o a transacti
aL nce ved Corthin en yRat Hen it S called a
h evanuL hansacHOn,

Rwehue tHania (Hons can he of tu follocs ng

aROenue anpendi tWL

RUWeLNuL Hup

Revene Enpan diture

t i e oxpensu incwud Sor HuL notma ativitlR O*

he hunexc end ahose oene fit is consumed_cItun

he auntn q pekio d r is adneck relationshp
betwocn Hae Yey enu and acountin 9 pthlo
 Pg.3
Page No.
Date:
NaMe! Bueda Unnai nliAn Roll No. HEBAf O32

examplel Rentof h t aLlishment, electmci y, selariy

Ccstcf 4 o d S o l d e .

evenue heceipii -

The amo unt thaB s 1eceLvee)oh re(eIvOlbl for narmal

actvitu i k e the S a l e f qoods o k sendonng
wInCS
Lnuts of kLinsiVeutmens.[hs LS
shown In he Po ht 4 Los ALLount in the cwe st
ita ke.
phohtenieapnLu and in the heme_and Enpend
auoupt in the_cose of Non-ptoft arGanizoat1ons.

Ecample' Sale of_goedi, endering teFvices,ineMUt a

ixed dapositt cE CapiteU inveitments efc

Capite Than Saton

of rmokek
When a lhanLaHan hau a ConsidiaBle a tlect
(Ho hefe
than ohe aCountnq peioo at a tnoan ia
beneht is Yev e mohe than one A i (elledl
(apita thanalton

folloin g twe typu

A Capial thansattan can he af the

a Capite ecpend itute

b. oplta hecpts

Copitel Expen ditune!-

1t i te erpens that
is incwAned while pkocLn g-
hi(h call
aset oF mainteining the critng ausets
 fg.4
ce No
Name Bncda Unnoti Niti Roll No HRBA 32

iOCheaue the p hoductOn Capaulty vuuing in an

n chcaue In suHnIn 9 copauy Capited expenclittuu ic
incLuked to puuchae tengible O intangnble ouset
fhis expendiuhe i shown tn the balanCShLet ef Hhe
entih

Exemple rundhask et maChihehy to an utecfu geods,

CompuR O_Or1R a u he mane4 pad
feqoe
lgesi ete

Copite Recupu
1t S Hhe 'a mount Yeiclve d eY yecel/alLR -b
selling
agieH ond Fhey are net ey enue tn n
okuhe TL
a also 9tub iwn tn He pclane sleet at entty

Erample dmount suuuveel e ye ceV ab le om the

goeet Machinehy, ldinq nit
nvet ment, l0an,et.

pifeunce between lapitel and Ruenue

har sactien
7 opia thansa tHons ontume long Hm
e hu htm t i s
hansactons uwL a Huven ue
Short Hum uuht hom thans atidO8 conSum
t t ans atlens
T u (ap)tol transa CHon keu
an irequdan
rans aHons h e l au recwtIencc off
revenU hans altt on has
eplat HLUUenu cf ansgttions 'Y2q Aa