(27) Receipts (ਪ੍ਰਾਪਤੀਆਂ)
Receipts is the amount received or
receivable for selling assets, goods or services. Receipts are further
catagorised into revenue receipt and capital receipts.
ਵਪਾਰਕ ਸੰਸਥਾਂ ਦੇ ਵਪਾਰ ਵਿੱਚ ਭਿੰਨ-ਭਿੰਨ ਵਿੱਤੀ ਸਾਧਨਾਂ ਤੋਂ ਵਿੱਤੀ ਆਵਕ (Financial inflows) ਹੁੰਦੇ ਹਨ। ਇਹ ਵਾਰ ਵਾਰ ਹੋਣ ਵਾਲੇ (Recurring) ਜਾਂ ਵਾਰ-ਵਾਰ ਨਾ TE SS (Non-Recurring) ਹੋ ਸਕਦੇ ਹਨ। ਇਨ੍ਹਾਂ ਨੂੰ ਦੋ ਨੂੰ ਦੋ ਹਿੱਸਿਆਂ ਵਿੱਚ ਵੰਡਿਆ ਜਾ ਸਕਦਾ ਹੈ।
1) Revenue Receipts: It is the amount received or receivable
in the normal course of business say against sale of goods or rendering or
services.
2) Capital Receipts: It is the amount received or receivable
against transactions which are not revenue in nature. For Example: Amount
received for sale of machinery, building, furniture etc.
Expenditure
Expenditure is the amount spent or
liability incurred for acquiring assets, goods, or services.
Expenditure may be
classified into three categories:-
(1) Capital Expenditure: It is an expenditure
incurred to acquire assets or increasing the value of a fixed assets. Such
Expenditure yield benefit or a long period. For Example: Purchase of Building,
Plant, Furniture etc.
(2) Revenue Expenditure: Any expenditure, the
full benefit of which is received during one accounting period is termed as
revenue expenditure. Such as salaries, rent, electricity charges etc.
(3) Deferred Revenue Expenditure: There are certain expenditure which are revenue in nature, but the
benefit of which is likely to be derived over a number of years. The benefit
such an expenditure, generally lasts between three to seven years. For Example:
A firm spent a huge amount Rs. 5, 00,000 on Advertising to introduce a new
product m the market.
