{"id":8928,"date":"2013-04-12T09:46:43","date_gmt":"2013-04-12T09:46:43","guid":{"rendered":"http:\/\/vskills.in\/certification\/tutorial\/?p=8928"},"modified":"2024-04-12T14:14:31","modified_gmt":"2024-04-12T08:44:31","slug":"capital-receipts-and-revenue-receipts-2","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/","title":{"rendered":"Business Accountant Tutorial | Capital Receipts and revenue Receipts"},"content":{"rendered":"\n
\"Capital<\/a><\/figure><\/div>\n\n\n\n

Go back to Tutorial<\/a><\/p>\n\n\n

Capital Receipts and revenue Receipts<\/strong><\/h3>\n

A receipt is a written acknowledgment that a specified article or sum of money has been received as an exchange for goods or services. The receipts act as the title to the property obtained in the exchange.<\/p>\n

Types of Receipts<\/strong><\/h4>\n

– Capital Receipt:<\/strong> Capital receipts are the funds received into the businesses that are not part of the operating activities of the establishment. Capital receipts primarily include external assistance, market loans, small savings, and Government provident funds.<\/span><\/p>\n

– Revenue Receipt:<\/strong> Revenue receipts comprise interest and dividends on the investment made by the government. Revenue receipts and capital receipts together imply the government’s total cash inflow.<\/span><\/p>\n

Differences between Capital and Revenue Receipt<\/strong><\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n
Basis of Distinction<\/strong><\/td>\nCapital Receipts<\/strong><\/td>\nRevenue Receipts<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Source<\/td>\nCapital receipt is the amount received from the sale of assets, shares and debentures<\/td>\nRevenue receipt is the amount received from the sale of goods and services.<\/td>\n<\/tr>\n
Availability<\/td>\nCapital Receipts are not available for the profit distribution<\/td>\nRevenue Receipts are available for the profit distribution after deducting revenue expenses<\/td>\n<\/tr>\n
Nature<\/td>\nCapital receipt is of non-recurring nature<\/td>\nRevenue receipt is of recurring nature<\/td>\n<\/tr>\n
Utilization<\/td>\nCapital Receipts cannot be utilized for creating a reserve fund<\/td>\nRevenue Receipts can be utilized for creating a reserve fund after deducting revenue expenses<\/td>\n<\/tr>\n
Impact<\/td>\nCapital Receipt affects financial position of the business.<\/td>\nRevenue receipt affect operating results of the business.<\/td>\n<\/tr>\n
Survival<\/td>\nA Business unit can survive without any Capital Receipts during an accounting period<\/td>\nA Business unit cannot survive without any Revenue Receipts during an accounting period<\/td>\n<\/tr>\n
Treatment<\/td>\nCapital receipt is shown on the liabilities side of the balance sheet.<\/td>\nRevenue receipt is shown on the credit side of the trading and profit and loss accounts.<\/td>\n<\/tr>\n
Reserves<\/td>\nCapital Receipts are the sources for creating the capital reserves<\/td>\nRevenue Receipts are the sources for creating the revenue reserves<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\"certified<\/a><\/h3>\n<\/div>\n\n\n

Go back to Tutorial<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Go back to Tutorial Capital Receipts and revenue Receipts A receipt is a written acknowledgment that a specified article or sum of money has been received as an exchange for goods or services. The receipts act as the title to the property obtained in the exchange. Types of Receipts – Capital Receipt: Capital receipts are…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[3333],"tags":[5626,2909,5627,5630,5628,5629,5625,5631],"class_list":["post-8928","page","type-page","status-publish","hentry","category-business-accounting","tag-capital-receipts","tag-capital-receipts-and-revenue-receipts","tag-define-capital-receipts","tag-define-revenue-receipts","tag-meaning-of-capital-receipts","tag-meaning-of-revenue-receipts","tag-revenue-receipts","tag-what-is-revenue-receipts"],"acf":[],"yoast_head":"\nBusiness Accountant Tutorial | Capital Receipts and revenue Receipts<\/title>\n<meta name=\"description\" content=\"learn about Capital Receipts and revenue Receipts. practice and validate your skills to become a Certified Business Accountant!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business Accountant Tutorial | Capital Receipts and revenue Receipts\" \/>\n<meta property=\"og:description\" content=\"learn about Capital Receipts and revenue Receipts. practice and validate your skills to become a Certified Business Accountant!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Tutorial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vskills.in\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-12T08:44:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/\",\"name\":\"Business Accountant Tutorial | Capital Receipts and revenue Receipts\",\"isPartOf\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png\",\"datePublished\":\"2013-04-12T09:46:43+00:00\",\"dateModified\":\"2024-04-12T08:44:31+00:00\",\"description\":\"learn about Capital Receipts and revenue Receipts. practice and validate your skills to become a Certified Business Accountant!\",\"breadcrumb\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#primaryimage\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png\",\"contentUrl\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png\",\"width\":750,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Business Accountant Tutorial | Capital Receipts and revenue Receipts\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"name\":\"Tutorial\",\"description\":\"Vskills - A initiative in elearning and certification\",\"publisher\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.vskills.in\/certification\/tutorial\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\",\"name\":\"Vskills\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"contentUrl\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"width\":73,\"height\":55,\"caption\":\"Vskills\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/vskills.in\/\",\"https:\/\/x.com\/vskills_in\",\"https:\/\/www.linkedin.com\/company-beta\/1371554\/\",\"https:\/\/www.youtube.com\/channel\/UCMWnscxPwRF_PqXo9B7q_Tw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Business Accountant Tutorial | Capital Receipts and revenue Receipts","description":"learn about Capital Receipts and revenue Receipts. practice and validate your skills to become a Certified Business Accountant!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/","og_locale":"en_US","og_type":"article","og_title":"Business Accountant Tutorial | Capital Receipts and revenue Receipts","og_description":"learn about Capital Receipts and revenue Receipts. practice and validate your skills to become a Certified Business Accountant!","og_url":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/","og_site_name":"Tutorial","article_publisher":"https:\/\/www.facebook.com\/vskills.in\/","article_modified_time":"2024-04-12T08:44:31+00:00","og_image":[{"url":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png","type":"","width":"","height":""}],"twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/","url":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/","name":"Business Accountant Tutorial | Capital Receipts and revenue Receipts","isPartOf":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#primaryimage"},"image":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png","datePublished":"2013-04-12T09:46:43+00:00","dateModified":"2024-04-12T08:44:31+00:00","description":"learn about Capital Receipts and revenue Receipts. practice and validate your skills to become a Certified Business Accountant!","breadcrumb":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#primaryimage","url":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png","contentUrl":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2020\/12\/MEANING-AND-SCOPE-OF-ACCOUNTING-25.png","width":750,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/capital-receipts-and-revenue-receipts-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.vskills.in\/certification\/tutorial\/"},{"@type":"ListItem","position":2,"name":"Business Accountant Tutorial | Capital Receipts and revenue Receipts"}]},{"@type":"WebSite","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#website","url":"https:\/\/www.vskills.in\/certification\/tutorial\/","name":"Tutorial","description":"Vskills - A initiative in elearning and certification","publisher":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.vskills.in\/certification\/tutorial\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#organization","name":"Vskills","url":"https:\/\/www.vskills.in\/certification\/tutorial\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/","url":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg","contentUrl":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg","width":73,"height":55,"caption":"Vskills"},"image":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vskills.in\/","https:\/\/x.com\/vskills_in","https:\/\/www.linkedin.com\/company-beta\/1371554\/","https:\/\/www.youtube.com\/channel\/UCMWnscxPwRF_PqXo9B7q_Tw"]}]}},"_links":{"self":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages\/8928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/comments?post=8928"}],"version-history":[{"count":12,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages\/8928\/revisions"}],"predecessor-version":[{"id":92256,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages\/8928\/revisions\/92256"}],"wp:attachment":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/media?parent=8928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/categories?post=8928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/tags?post=8928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}