EXPENDITURE. WHAT IS  AN EXPENDITURE? BASIC ACCOUNTING TERMS. ACCOUNTING. - video Dailymotion

EXPENDITURE. WHAT IS  AN EXPENDITURE? BASIC ACCOUNTING TERMS. ACCOUNTING.

Transcript

00:00Hi guys, this is Sonia Setia, your Accounts and Equity Tutor.

00:03Accounting terms we are doing class 11th.

00:05Accountancy students ke liye.

00:06Seventh, we have expenditure.

00:08Yeh wo amount hai jo aap spend karte ho

00:10ya abhi de diya ya dena hai

00:12goods aur services ko lene ke liye

00:14ya assets ko lene ke liye.

00:15Teen tarah ko hota hai

00:16revenue expenditure, capital expenditure

00:18and deferred revenue expenditure.

00:20Revenue expenditure kya hai?

00:21Jiska benefit aap ek saal ke andar andar consume kar lete ho.

00:25Example kya hai?

00:26Cost of goods sold, salaries, rent, electricity expenses

00:29kaan dikhate ho?

00:30Trading profit and loss ke debit side pe.

00:32Capital expenditure kya hai?

00:34Wo kharcha jo aapne kiya

00:36koi bhi asset ko acquire karne ke liye.

00:38Like purchase of machinery, land and building

00:40balance sheet ke asset side pe dikhate ho.

00:42Deferred revenue expenditure kya hai?

00:44Jo nature toh hai, iska revenue nature.

00:46But isko charge kiya jata hai

00:48in more than one year.

00:50Kyunki yeh bada kharcha hota hai.

00:51Like large advertisement expenditure

00:53balance sheet ki factitious

00:55asset me dikhate ho.

00:57Description mein telegram ka link hai.

00:59Notes waha mil jayenge. Thank you.