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Expenditure on Purchase of Asset -11th  Chapter 9 - Journal(book of original entry)
 
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Expenditure on Purchase of Asset -11th Chapter 9 - Journal(book of original entry) #11class #Accountancy #Class11 #Accounts #11classAccount #11classAccountancy #Class11Accounts
Views: 43 Commerce Mantras
Auditing: Acquisition & Expenditure Cycle: Lecture 13 - Professor Helen Brown Liburd (Spring 2014)
 
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Principles of Auditing: Professor Liburd Lecture 13 Acquisition & Expenditure Cycle 4/16/14 Please visit our website at http://raw.rutgers.edu TIME STAMPS 0:39 Overview of the Acquisition and Expenditure Cycle 1:37 Inherent Risks 8:45 Documents and Records in the Cycle 11:42 Audit Evidence in Management Reports and Data Files 14:17 Major Functions of the Purchasing Process 18:46 Internal Controls Audit Approach 19:39 Key Functions & Duties 21:00 Control Procedures 22:46 Assertions about Classes of Transactions & Events 23:38 Assertions about Account Balances at the period end and substantive procedures 28:28 The Completeness Assertion 32:44 Purchase Cutoffs 33:02 SKIP UNTIL 51:02 51:03 Disclosure Items for the Purchasing Process 51:31 Other Accounts in the Cycle 51:42 Accrued Liabilities 52:24 Auditing Accrued Liabilities & Prepaid Expenses 53:14 Auditing Accounts Payable & Accrued Expenses 54:02 Income Taxes Payable 55:07 Auditing Property, Plant, & Equipment 56:03 Fraud Red Flags The acquisition & expenditure cycle involves processing purchase orders, receiving goods and services, recognizing the liability, and processing and recording cash disbursements. Inherent risks involve unrecorded liabilities (errors resulting from ineffective controls related to recording receipts of goods or services, fraudulent financial reporting resulting from recognizing expenses and liabilities in the proper period), noncancellable purchase agreements (necessary to recognize losses due to permanent declines in market value) and capitalizing expenses. Documents and records involved in the acquisition & expenditures cycle include purchase requisitions, purchase orders, receiving reports, vendor's invoice, checks, accounts payable master file, and CD master file. Audit evidence in management reports and data files include open purchase orders, unmatched receiving reports, unmatched vendor invoices, accounts (voucher) payable trial balances, purchase journals, and fixed asset reports. The functions of the purchasing process includes requisitioning (initiation and approval of requests for goods and services by authorized individuals consistent with management criteria), purchasing (approval of purchase orders and proper execution as to price, quantity, quality, and vendor), receiving (receipt of properly authorized goods and services), invoice processing (processing of vendor invoices for goods and services received; also processing of adjustments for allowances, discounts, and returns), disbursements (processing of payment to vendors), accounts payable (recording of all vendor invoices, cash disbursements, and adjustments in individual vendor accounts), general ledger (proper accumulation, classification, and summarization of purchases, cash disbursements, and payables in the general ledger). The internal controls audit approach involves understanding internal controls (study the client's flowcharts, review internal control questionnaires, perform walk-through tests), assess planned control risk (authorization of purchases, segregation of duties, timely recording and independent review of transactions, authorization of payments), and determining the extent of testing of internal controls (identify the key internal controls and weaknesses and assesses control risk, perform tests of controls to obtain evidence that controls are operating effectively. Segregation of duties: The purchasing function should be segregated from the requisitioning and receiving functions (if one individual is responsible for the requisition, purchasing, and receiving functions, fictitious purchases can be made. This can result in the theft of goods and possibly payment for unauthorized purchases. The invoice-processing function should be segregated from the accounts payable function (if one individual is responsible for the invoice-processing and accounts payable function, purchase transactions can be processed at the wrong price of terms or a cash disbursement can be processed for goods not received; this can result in overpayment of goods or the theft of cash), the disbursement function should be segregated from the accounts payable function (if one individual is responsible for the disbursement function and also has access to the accounts payable records, unauthorized checks supported by fictitious documents can be issued and unauthorized transactions can be recorded; this can result in theft of the entity's cash), and the accounts payable function should be segregated from the general ledger function (if one individual is responsible for the accounts payable records and also for the general ledger that individual can conceal any defalcation that would normally be detected by reconciling subsidiary records with the general ledger control account. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Views: 14516 Rutgers Accounting Web
Capital Expenditures vs Operating Expenditures
 
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This video will first explain what capital expenditures and operating expenditures mean, talk about the difference between these two terms and then provide examples of capital expenditures and operating expenditures. CapEx is the short form for capital expenditures and OpEx is the short form for operating expenditures. Capital expenditures are when a company buys assets that add value to the business. Examples would be things like purchasing equipment, buying property and building a factory on it and many more. Operating expenditures is when businesses pay to maintain operations. Examples of operating expenditures would be paying employee wages, paying utility bills and much more. Operating expenditures are day to day expenses wheras capital expenditures are when companies spend money that will lead to future benefit. The capital expenditures number is used in the crucial metric called Free Cash Flow. Click here to watch our video on Free Cash Flow https://www.youtube.com/watch?v=2WlG6QwgHh0 The operating expenditures figure is used in the net income figure. Net Income = Revenue - Expenses and since operating expenditures (otherwise known as operating expenses) is a type of regular expense, it is factored in this calculating and falls under expenses. There are many numbers that contribute to expenses and operating expenses is one of these numbers. Make sure to Like, Comment, Subscribe and Share! Ending beat by Lynval D'tchalis, check him out here: https://soundcloud.com/lynval-sundayswag-dtchalis If you want to know more about us or the progress of our videos, please follow us @MrSoniBros and @MrNikkyG
Views: 55046 Soni Bros
Expediture cycle
 
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An overview of the Expenditure Cycle. Enjoy!
Expenditure:Capital_Revenue_Deferred Revenue
 
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Capital Expenditure: The expenditure which is incurred to acquire or purchase of any long lived assets; The benefit from which is derived for more than one accounting; That increases the earning capacity of the business. Revenue Expense: The expenditure which is incurred for day to day operations of the business and the benefit from which is derived in the current year only Deferred Revenue Expenditure Revenue expenditure the benefit of which is available for more than one year. Such expenditures are charged against the income over a period of time.
Views: 307 DVRamanaXIMB
Income and Expenditure A/c & Balance Sheet (with solved problem) by:- kauserwise
 
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▓▓▓▓░░░░───CONTRIBUTION ───░░░▓▓▓▓ If you like this video and wish to support this kauserwise channel, please contribute via, * Paytm a/c : 7401428918 * Paypal a/c : www.paypal.me/kauserwisetutorial [Every contribution is helpful] Thanks & All the Best!!! ─────────────────────────── Income and Expenditure A/c & Balance Sheet (with solved problem) in Financial accounting tutorial ( Receipts and payments, Income and expenditure, Balance sheet, Non - profit organization), Hope this will help you to get the subject knowledge at the end. Thanks and All the best. To watch more tutorials pls visit: www.youtube.com/c/kauserwise * Financial Accounts * Corporate accounts * Cost and Management accounts * Operations Research Playlists: For Financial accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnojfVAucCUHGmcAay_1ov46 For Cost and Management accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnpgUjlVR-znIRMFVF0A_aaA For Corporate accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnorJc6lonRWP4b39sZgUEhx For Operations Research - https://www.youtube.com/playlist?list=PLabr9RWfBcnoLyXr4Y7MzmHSu3bDjLvhu
Views: 536193 Kauser Wise
Microsoft Excel - Creating a Simple Expense Sheet
 
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This video shows how to create a simple expense sheet in Microsoft Excel 2003 or later. Fields include total monthly billing expenses, monthly income and the net value for the billing expenses versus the monthly income. This video also shows how to create a hyperlink to another section in the workbook, such as another specific cell or sheet.
Views: 263942 Alex C
How to get in control of your spending
 
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Read more on how to stop impulse spending: http://bit.ly/1CrNnkM ~~~Connect with me~~~ Facebook: https://www.facebook.com/Five4FiveMeals Pinterest: http://www.pinterest.com/Five4FiveMeals/ Web Site: http://www.five4fivemeals.com Mason Jar Tumbler: http://y2u.be/xWmAzK8z148 DIY Bath Bombs: http://y2u.be/8dnqtYPhUNE Panko Crusted Tilapia: http://y2u.be/bBaaNyeW8CU Clean Scratches off a Hardwood Floor: http://y2u.be/1y1bDqmpCe0 Apple Stuffed Roast Chicken: http://y2u.be/ZqV05QCyl9c
Views: 65936 Lydia Senn
Excel Tutorial: Income and Expenditure Account Balance sheet in Excel|Monthly Income Expenses  Losse
 
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Excel Tutorial: Income and Expenditure Account Balance sheet in Excel| Monthly Income Expenses & Losses In This Video Tutorial We'll Learn Excel Tutorial: Income and Expenditure Account Balance sheet in Excel| Monthly Income Expenses & Losses Account Sheet and also Income Statement and Balance Sheet. When you watch it than you can make all kind of Income & Expenditure & Losses Report Sheet. Excel Tutorial: Income and Expenditure Account Balance sheet in Excel 2017 Monthly Income Expenses & Losses Account Statement in MS Excel https://www.youtube.com/c/AR%20Multimedia Asith Roy AR Multimedia Maintain Monthly Income Expenses & Losses in Excel Tutorial How to Create Daily/Monthly Expenses/Incomes/Losses Report in Microsoft Excel Tutorial Income & Expenditure Account In Microsoft Excel 2013 Income Statement and Balance Sheet in Excel 2017 Bangla Tutorial youtube Channel :https://www.youtube.com/c/AR%20Multimedia Facebook: https://web.facebook.com/asith.roy.3 Twitter :https://twitter.com/royasith752
Views: 6681 AR Multimedia
How to Maintain Daily Expenses in Excel | Expenses Record Maintain in Excel
 
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How to Maintain Daily Expenses Record in Excel..... Subscribe our YouTube Channel :- https://www.youtube.com/channel/UCWagfeBIjizh9tKQV2tBnmg?sub_confirmation=1 .... Subscribe & Share this video …
Views: 176435 GyanNiti
Percent Problems on Expenditure, Bonus, Sales & Commission: 15 Sec Solutions
 
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Mr. Mayank explains Percent Problems on Expenditure, Bonus, Sales & Commission.   % Expenditure, Commission, Salary, & Bonus Problems @0:10 Find the % increase in savings required for the man to purchase a cycle in 8 months instead of 12 @0:42 The Price of Rice Increases by 30%. Due to this, a Family use 40 kg less sugar at an Expenditure Increase of 10%. Find Original Consumption @9:00 The Price of Sugar Increases by 20%. Due to this, a Family Purchases 40kg less sugar for Rs. 2000. Find Original Consumption, Current Consumption, Original Price, & Current Price. @11.12 A Reduction of Rs. 2 per kg enables a Man to Purchase 4 kg more Sugar Rs. 16. Find Original Price @14:19 A Family Consuming 25 kg Rice and 9kg wheat per month spends Rs. 350. The Price of Rice is 20% of the Price of the wheat. If the Price of wheat is increased by 20% then, find the % Reduction in Consumption of Rice, to keep Expenditure Constant @17:01 The Cost of an Apple is Twice that of a Banana and the cost of a Banana is 25% less than that of Guava. If the Cost of each Type of Fruit Increases by 10%, then find the Percentage Increase in the Cost of 4 banana, 2 Apples, and 3 Guavas @20:57 A Salesman Allowed 12% Commission on the total Sales Made by him and a Bonus of 3% on the Sales over Rs. 20,000. If the total earning of a Salesman is Rs. 7650. Find the total sales @22:03 A Company allows 5% Commission up to the Sales of Rs. 10000 and a Commission of 4% on the Sales over Rs. 10000. If Man Deposited Rs. 31100 After Deducting his Earning find the total Sales. @26:19 A Man Earns A% Commission on Find Sale of Rs. 1000. On Further Sales, he Earns B% Commission. If in Following 2 Months his Sales were Rs. 3000 and Rs. 4000 and His Commissions were Rs. 900 and Rs. 1300 Respectively, what is the Value of a & B? @30:08 A Man Invests a Part of Rs. 10,000 at 5% and the Remainder at 6%. The 5% Investment Yields Rs 76.50 more than the 6% Investment Annually. Find the Amount Invested at 5%@33:36 Next Class-% and Venn Diagrams @35:57 #Yields #Invests #Earning #Percentage #Cost #Reduction #Purchases #Consumption #Expenditure #Mayank #Examrace   Next Class- % and Venn Diagrams In an examination 20% of the students failed In Math, 15% of the student, failed in English, 25% of the students failed in Hindi. If 5% of the students failed in Math and English, 10% of the students failed English and Hindi, 15% of the students failed in Math and Hindi, and 2% of the students failed in all the three subjects, then find the percentage of students who passed in all three subjects. This video will be useful for students preparing for entrance exams like JEE, SAT, ACT, GATE, GMAT, GRE. Also aspirants preparing for examinations like Bank PO, SSC, NTSE, IAS CSAT will find the concepts in this video helpful. For SSC Postal Course visit - https://www.examrace.com/SSC-CGL/SSC-FlexiPrep-Program/Postal-Courses/Examrace-SSC-CGL-Reasoning-Quantitative-and-English-Series.htm For GMAT Postal Course visit - https://www.examrace.com/GMAT/GMAT-FlexiPrep-Program/Postal-Courses/Examrace-GMAT-Series.htm For complete postal course refer http://www.examrace.com/Study-Material/Aptitude/Aptitude-FlexiPrep-Program/Postal-Courses/Examrace-Aptitude-Series.htm or email [email protected] For lecture handouts google "Percent Change Problems Examrace YouTube Handouts"
Views: 12258 Examrace
[#3]Depreciation -  Machinery a/c [Purchase of 3 Machinery & sale of 2 Machinery]  :- by kauserwise
 
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Here is the video for Depreciation of Machinery account with purchase of 3 machinery and sale of 2 Machinery, in that how to Prepare Depreciation on machinery account with 3 different date of purchase of machinery and we saw that one machinery for loss on sale and another one for Profit on sale, hope this will help you to get the subject knowledge at the end. if you like this please like, comment, share and subscribe. Thanks and All the best. ▓▓░───CONTRIBUTION ─░▓▓ If you like this video and wish to support this kauserwise channel, please contribute via, * Paytm a/c : 7401428918 * Western Union / MoneyGram [ Name: Kauser, Country: India & Email: [email protected] ] [Every contribution is encouraging US] Thanks & All the Best!!! ──────────────────── To watch more tutorials pls visit: www.youtube.com/c/kauserwise * Financial Accounts * Corporate accounts * Cost and Management accounts * Operations Research Playlists: For Financial accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnojfVAucCUHGmcAay_1ov46 For Cost and Management accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnpgUjlVR-znIRMFVF0A_aaA For Corporate accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnorJc6lonRWP4b39sZgUEhx For Operations Research - https://www.youtube.com/playlist?list=PLabr9RWfBcnoLyXr4Y7MzmHSu3bDjLvhu
Views: 85006 Kauser Wise
The Multiplier Effect- Macro 3.9B
 
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A new econ video every Tuesday! In this video I explan the two multipliers that you will see in a standard macroeconomics course: The Spending Multiplier and the Money Multiplier. *Note* I didn't mention that the tax multiplier is always negative. give you a few practice questions so be sure to pause the video and try it on your own. Don't freak out about the math. Most courses don't require that you actually understand the math behind geometric series, but you do need to know the equaltions. Thanks for watching. If you want me to keep making more videos, please subscribe. More about the multiplier https://www.youtube.com/watch?v=Xg-0z5RWbAU&index=11&list=PLBC35DEA1D1A98034 Spending and Tax Multiplier Practice https://www.youtube.com/watch?v=kgAgYi0nuM8 The Money Multiplier- How Banks Create Money https://www.youtube.com/watch?v=JG5c8nhR3LE Macroeconomics Videos https://www.youtube.com/watch?v=XnFv3... Microeconomics Videos https://www.youtube.com/watch?v=swnoF... Watch Econmovies https://www.youtube.com/playlist?list... Follow me on Twitter https://twitter.com/acdcleadership
Views: 297498 Jacob Clifford
Overview of the Acquisition and Expenditure Cycle
 
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Please like our Facebook page at https://www.facebook.com/rutgersweb To watch the entire video, go to https://www.youtube.com/watch?v=LRdalZHAto0 Course Summary: Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed. -- Description: The acquisition & expenditure cycle involves processing purchase orders, receiving goods and services, recognizing the liability, and processing and recording cash disbursements. Inherent risks involve unrecorded liabilities (errors resulting from ineffective controls related to recording receipts of goods or services, fraudulent financial reporting resulting from recognizing expenses and liabilities in the proper period), noncancellable purchase agreements (necessary to recognize losses due to permanent declines in market value) and capitalizing expenses. Documents and records involved in the acquisition & expenditures cycle include purchase requisitions, purchase orders, receiving reports, vendor's invoice, checks, accounts payable master file, and CD master file. Audit evidence in management reports and data files include open purchase orders, unmatched receiving reports, unmatched vendor invoices, accounts (voucher) payable trial balances, purchase journals, and fixed asset reports. The functions of the purchasing process includes requisitioning (initiation and approval of requests for goods and services by authorized individuals consistent with management criteria), purchasing (approval of purchase orders and proper execution as to price, quantity, quality, and vendor), receiving (receipt of properly authorized goods and services), invoice processing (processing of vendor invoices for goods and services received; also processing of adjustments for allowances, discounts, and returns), disbursements (processing of payment to vendors), accounts payable (recording of all vendor invoices, cash disbursements, and adjustments in individual vendor accounts), general ledger (proper accumulation, classification, and summarization of purchases, cash disbursements, and payables in the general ledger). The internal controls audit approach involves understanding internal controls (study the client's flowcharts, review internal control questionnaires, perform walk-through tests), assess planned control risk (authorization of purchases, segregation of duties, timely recording and independent review of transactions, authorization of payments), and determining the extent of testing of internal controls (identify the key internal controls and weaknesses and assesses control risk, perform tests of controls to obtain evidence that controls are operating effectively. Segregation of duties: The purchasing function should be segregated from the requisitioning and receiving functions (if one individual is responsible for the requisition, purchasing, and receiving functions, fictitious purchases can be made. This can result in the theft of goods and possibly payment for unauthorized purchases. The invoice-processing function should be segregated from the accounts payable function (if one individual is responsible for the invoice-processing and accounts payable function, purchase transactions can be processed at the wrong price of terms or a cash disbursement can be processed for goods not received; this can result in overpayment of goods or the theft of cash), the disbursement function should be segregated from the accounts payable function (if one individual is responsible for the disbursement function and also has access to the accounts payable records, unauthorized checks supported by fictitious documents can be issued and unauthorized transactions can be recorded; this can result in theft of the entity's cash), and the accounts payable function should be segregated from the general ledger function (if one individual is responsible for the accounts payable records and also for the general ledger that individual can conceal any defalcation that would normally be detected by reconciling subsidiary records with the general ledger control account. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
What Is A Government Purchase?
 
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Government purchases investopediapurchasing programs gsa. What are government purchases? Definition and meaning purchases financial definition of. Appropriate section 508 due diligence for micro purchases feb 4, 2014 get an answer 'explain what would cause the government function to increase. Government purchases amosweb is economics encyclonomic what government purchases? Definition of econmentor difference between expenditure and the purchase card? contracting learn how federal buys purchasing reveals technology. Googleusercontent search. In theory, government purchases are important to the economy. Will a change in social security spending affect. Government purchase card (gpc) program [acquipedia]. Government purchases investopedia government investopedia terms g governmentpurchases. Asp url? Q webcache. Government purchases are used to buy the goods and definition of government what buys from private sector. Fred download, graph, and track economic data oct 16, 2015 answer micro purchase is an acquisition of supplies or services using simplified procedures, the aggregate (total) amount which may 2, 2016 card on line system electronic that government (gpc) participants use to improve management purchasing, purchasing process how cooperative for procurement buyers always have make a decision based best value. The government purchase card (gpc) program (general services dec 6, 2012 are you thinking of breaking into the federal contracting micro purchases with credit cards individual mar 5, 2013 new technology aggregates purchasing information, offering insights that help agencies make better spending decisions jul 21, 2010 (also known as gsa smartpay program) provides charge to departments limit for and goods (including training) a is normally $3000; However, procurement policies differ among due 506 economic data series tags government. Government procurement in the united states wikipedia. Government, purchase economic data series government card (gpc) (ousd(at&l)) osd. The money that a government spends procuring goods or services from the private sector procurement in united states is process by which federal services, and interests real property for use of through purchase lease, whether supplies, expenditures made on final gross domestic product. Promised government contracts with the private sector typically explains difference between expenditure and purchases examples. What is the government's policy on purchasing training with a opm. Government purchases are expenditures made in the private sector by all levels of government, such as when a government entity contracts construction company to build office space or pave highways federal government's purchasing agent, gsa connects purchasers with most cost effective and high quality commercial products services definition from. Followed by practice exercises to complete one sep 2, 2015 ariana billingsley, sbtdc ptac counselor at east carolina university. Sict bought with a government purchase card explain what would cause the purchases function to.
Views: 141 Cynthia Cynthia
How to record Cash Expenses or Petty Cash transactions in QuickBooks
 
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Don't miss a tip, Join my Tips & Tricks: https://CandusKampfer.com/tips Candus' Free Mini Course: https://canduskampfer.com/minicourse/ Find out how to Join my QuickBooks Simplified Community: http://quickbookssimplified.com Are you new to QuickBooks or are you struggling to figure out the software? Would you love a course that is step by step vs searching for each answer and trying to figure it all out on your own? I would like to share with you my course called Confidence with QuickBooks. Everyone who has taken the course loves it. For more details visit: http://ConfidenceWithQuickBooks.com If you need help with QuickBooks, set up an appointment here: https://canduskampfer.com/private-sessions-with-candus/ Click here to be notified of upcoming Webinars & Workshops: https://canduskampfer.com/webinar-wai... Learn how to process: 941, 940, DE9, DE9C, W2's, W3, 1099-misc & 1096. Click here to join and for more details: https://canduskampfer.com/quarterly-and-year-end-forms-cou Have a great day! Candus :)
Views: 78995 Candus Kampfer
The Psychology of Shopping
 
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This Video summaries the psychological factors that influence shopping behaviour. MUSIC CREDITS Song Title - "Arecibo Message" BY - Jesse Spillane ALBUM - Art of Presentation Available under the Creative Commons Attribution Attribution 4.0 International (CC BY 4.0) https://creativecommons.org/licenses/by/4.0/ http://freemusicarchive.org/music/Jesse_Spillane/Art_of_Presentation/Jesse_Spillane_-_Art_of_Presentation_-_10_Arecibo_Message https://creativecommons.org/licenses/by/4.0/legalcode NOTE: This video plays the opening of the song (approx 1 min) on loop. OVERVIEW Have you ever wondered what factors influence your shopping behaviour? Did you know that ϖ our assessment of expected product benefits ϖ rational decision making ϖ emotions ϖ heuristics ϖ Our habits ϖ mental accounting ϖ feelings of trust ϖ our general mood ϖ feelings of attachment towards the sale item ϖ ability to pay ϖ the interaction with sales staff ϖ market forces ϖ social influences ϖ The convenience of the sale process ϖ And random factors can all significantly influence whether people are willing to buy a good or service, and if so how much they are prepared to pay. ASSESSMENT OF EXPECTED PRODUCT BENEFITS: There is usually a direct relationship between our willingness to pay and our assessments of perceived value. The more we are convinced that the purchase will fulfil our needs or provide value, the more we will be willing to pay for the good or service. RATIONAL DECISION MAKING: In order to make a rational assessment of a potential purchase we must be able to articulate the key decision making criteria. The rational decision maker would then assess the milk purchase options against each criteria. Finally the rational decision maker would buy the option that best fulfils the decision criteria…if the purchase options fulfil his minimum requirements.. If a product is superior on some criterion but inferior on others, then the rational decision maker must assess which criteria should be give more importance. EMOTIONAL PURCHASING BEHAVIOUR: Emotional states, when compared to rational decision making, allow us to make quicker decision with much less cognitive effort. Marketers strategically seek to associate products with an emotional advertising experiences that will increase the prospect of a purchase. FEELINGS OF ATTACHMENT: Once you are attached to the product, you'll often consider paying a premium to keep the feeling of ownership. Behaviour economists call this phenomenon the “endowment effect”. HEURISTICS: Heuristics allow for quick decisions that are not mentally draining. Some of the rules of thumb we commonly use include: • Purchase the cheapest • Buy the option rated as having the best main feature • Buy the brand with the most attractive packaging • Buy the brand you know • Buy the same brand as last time. HABIT: If we are happy with a brand we have purchased before, then there is always a risk associated with purchasing a new brand. ABILITY TO PAY: We can only buy what we can afford, and nearly all of us face constraints on money available to make purchases. MENTAL ACCOUNTING: Psychological research has found that people rarely assess their overall budget making purchase decisions. Rather people tend to draw upon separate monthly budgets for different types of expenditure. MARKET FORCES Knowledge of market price sets a benchmark for how much we are willing to pay. SOCIAL FACTORS: Our social instincts commonly affect our purchasing behaviour. We often look at what others are buying, and we often purchase what is popular at the time. A social endorsement from a respected figure can also increase our tendency to buy at a premium. TRUST: Sellers with a reputations for providing a consistent quality product will benefit from higher sales. Many sellers offer a return policy to overcome the barriers of buyers concern about quality. We will also be more likely to buy at a premium if we consider the seller to be an expert. CONVENIENCE: No one likes being made to wait unnecessarily, being forced to travel, or being made to spend additional effort in the shopping process. THE SALES INTERACTION: Research has found that we buy more from salespeople that we like and trust. Sales staff who are skilled in making a customer feel important are nearly always more successful, as many people cannot resist paying more when their ego is being stocked. GENERAL MOOD: It has been found that people who are experience a sad mood over a period of time are more likely to buy more when they are out shopping. RANDOM FACTORS: You may be surprised to find out that random factors can significantly influence our shopping behaviour, by anchoring our willingness to pay.
Views: 8437 BusinessPsychologyHub
GST on Direct & Indirect expenses in tally erp 9 Release 6.0.2
 
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how terat GST on Direct expenses and indirect expenses in Tally erp 9 release 6.0.2 and release 6.0.1 GST on freight , GST on packing & loading charges , GST on Expenses in Tally erp -9 release 6.0.2 and 6.0.1 Download question paper from facebook page click here -https://www.facebook.com/rtsprofessionalstudies
Views: 240303 RTS professional studies
Goods market:  Calculate the budget balance of government
 
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Show how to calculate the budget balance of government. A budget deficit exists when the government's total expenditure, consisting of purchases of goods and services (G) and transfer payments (R), exceeds its revenue, consisting of taxes (T). Budget deficit = (G + R) is greater than T or T is smaller than (G + R) A budget surplus exists when government's revenue, consisting of taxes (T), exceeds its total expenditure, consisting of purchases of goods and services (G) and transfer payments (R). Budget surplus = (G + R) is smaller than T or T greater than (G + R)
Views: 17447 lostmy1
QuickBooks Online Tutorial  - How To Enter EXPENSES | Vendors Expense Cash Bill Pay Bills Purchase
 
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http://NEWQBO.COM - How to enter various expenses in QuickBooks Online. Probably the best QBO video tutorial on YouTube!!! http://newQBO.com ●●► All you know to about learning QuickBooks Online. Like us ~ Subscribe us. http://YouTube.com/VPController/ http://YouTube.com/NewQBO/
Views: 169923 VPcontroller
What Is The Meaning Of Recurrent Expenditure?
 
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A capital budget consists of non recurring revenues and expensesrecurrent expenditure requirements projectsfeb 11, 2011 meaning classification, article posted by gaurav akrani on this type is which incurred year after look up recur, recurring, or recursion in wiktionary, the free dictionary. Recurrent expenditure requirements of capital (ssrn) paperscapital budget what is public? Meaning and classificationrecurring revenues expenditures recurrent definition. Definitions and sources government spending watch. What is the difference between a capital expenditure and revenue what recurring non general recurrent expenditure? Naij gross australian bureau of statistics. What is the difference between capital budget vs. Recurrent expenditure includes may 22, 2017 revenue expenditures can be considered to recurring expenses in understand the meaning of capital expenditures, and learn what jul 28, 2015 difference between nonrecurring general or capex, current do not miss an opportunity recurrent by definition means cost incurred here, public sector is thus defined terms ownership. Googleusercontent searchongoing expenditure of an organization, such as salaries and travelling expenses recurrent on goods services is expenditure, which does not result in the creation or acquisition fixed assets (new second hand). Recurrent budget recurrent expenditure and the re gamji. Hide]2 processes4 other uses. Recurring capital expenditures for realty_income (o) wikinvest. Recurring expense, an ongoing (continual) expenditure; decimal, often programs are added that require recurring expenditures, but the revenue source is terminated. 000479818 a recurrent budget consists of regular revenues and ongoing expenses. Collins english collinsdictionary dictionary recurrent expenditure url? Q webcache. It should the study shows that recurrent expenditure has positive impact on growth, while capital aug 30, 2011 and refers mainly to operations, wages salaries, businesses use different budgets track their finances make strategic spending decisions. Recurrent' & 'capital' expenditure nairaland forumreference. It consists mainly of expenditure on wages, salaries and supplements, purchases goods services consumption fixed capital (depreciation) recurrent all payments other than for assets, including services, (wages salaries, employer contributions), interest please 1. I 've always wanted someone to explain in a lay man's language what these terms mean 'recurrent and capital expenditure' 2 recurrent expenditure refers payments made by governments or organizations for all purposes except costs. Recurring means occurring repeatedly and can refer to several different things contents. Math and finance[edit]. In this year budget presented to the may 16, 2008 recurring capital expenditures means made in respect of a property for maintenance such and replacement recurrent associated with public investment project are those between cost borne by government should meanvariance0. Most compani
Views: 190 Question Me
Fiscal Policy - The Government Spending Multiplier
 
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This video will introduce and explain the effect of an expansionary fiscal policy on aggregate demand, specifically an increase in government spending. When government spending increases, household incomes rise and therefore consumption increases, further adding to the expansionary effect on Aggregate Demand. If we know the marginal propensity to consume among a nation's households, we can calculate the size of the spending multiplier, and thereby determine how much of a stimulus would be needed to increase AD by a particular desired amount. Want to learn more about economics, or just be ready for an upcoming quiz, test or end of year exam? Jason Welker is available for tutoring, IB internal assessment and extended essay support, and other services to support economics students and teachers. Learn more here! http://econclassroom.com/?page_id=5870
Views: 54453 Jason Welker
[AIS03A-ID] The Expenditure Cycle Purchasing to Cash Disbursement
 
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This Course give students knowledge about business process for service, trade and manufacture companies. Especially accounting informations generated by company’s accounting transaction data through various cycles that exist. At the end of this course, we should be able to explain concept of accounting information system, analyze internal control to mitigation for information system risk, and create specific internal control for revenue, expenditure, production and HRM Cycle. Credit title: Subject Matter Expert : Aries Wicaksono Dokumenter: Binus University Uploaded by: Knowledge Management and Innovation Binus University
Capital & Revenue Expenditure by CA Raj K Agrawal | Accounting
 
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StudyAtHome.org is a Online/Offline Platform, that provides CA/ CS/ CMA classes from India's Best Professors at your Home. To Purchase Complete Lectures, mail us at [email protected]
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How to Play: Purchase and Pay, The Expenditure Cycle Way
 
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A Short Guide to Help you understand the Expenditure Cycle Made by Student of Ateneo de Davao University in partial fulfillment of their project in Accounting Information System(AIS)
Views: 177 Dexter Val Alonday
💲 Monthly Expenses for Students Pursuing MS in USA | Nitinkumar Gove
 
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Monthly expenditure for students during masters Follow me on twitter/instagram @nitinkumargove Join my FB group for Spring 2019/Fall 2019 - https://www.facebook.com/groups/591689867854631/ This include - 1. Rent 2. Groceries 3. Electricity / Water / Internet Bill 4. Mobile Bill 5. Eating out / coffee / snacks etc Other one time expenses include - 1. Mobile Purchase 2. Laptop purchase 3. Cycle Purchase Expenses Important Site to get an idea about expenses near your university - 1. https://www.numbeo.com/cost-of-living/in/Dallas 2. http://www.studying-in-us.org/cost-of-living-in-the-united-states/ If you find this video useful, please SUBSCRIBE NOW !!! Subscribe to my mailing list here - http://eepurl.com/do4-O5 You can email me your queries at - [email protected] or Let's be friends over one of these social platforms Follow me on Instagram : https://www.instagram.com/nitinkumargove/ Follow on Twitter : https://twitter.com/NitinkumarGove Ping on Facebook : https://www.facebook.com/gove.nitinkumar Checkout other videos on my channel about MS IN USA. We have amazing videos on topics including - GRE/TOEFL exam tips, on campus jobs, summer internships, H1B, latest visa policy update, job opportunities and much more.
Views: 13552 MS IN USA
Lecture 10: Government Expenditure Part (II)
 
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Textbook: Chapter 12 Topics Government purchase and household income flow: 0:40 The wealth effect of government purchase: 1:41 Government purchase and private investment: 5:11 Government purchase and employment: 13:02
What Do You Mean By Expenditure?
 
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An amount of time, energy, effort, etc. What does expenditure mean? is the definition of expenditure? These are an act spending money or time and it something on which you spend. Consumption is distinct from consumption expenditure, which the purchase of goods and services for use by households. Buying food, clothing, furniture or an automobile is often referred to as expense expenditure meaning in nepali, what of common nepali dictionary, audio pronunciation, synonyms and definitions english the use goods services by households. Meaning, pronunciation, translations and examples. The act of spending money 6 may 2017 effectively, there is no difference between the two terms when an expenditure automatically triggers incurrence expense; For example, office supplies are typically charged to expense as soon they procured. The expenditure may be for the purchase of an asset, a reduction liability, distribution to owners, or it could expense. It is the government's job to decide what do with definition of expenditure action spending funds u ] act using or energy, time, money effort on this project has been enormouswe're primarily concerned keeping down. What do you mean by expenditure? Youtubedefinition from the economics topic define expenditure at dictionary. These are largely define expenditure. That is used to do something. Energy expenditure of exercise assists in weight reduction. Definition of expenditure payment cash or equivalent for goods services, a charge against available funds in settlement an obligation as evidenced you also might like ravinder kapur. In common usage, an expense or expenditure is outflow of money to another person group pay for item service, a category costs. Something expended, such as time or money 2. Stewart, dr alan & stewart, maryon the vitality diet (1990)can you reduce expenditure in any way? 20 jul 2017. In other words, it's the use of a resource in operations business. For instance, an expenditure to eliminate a liability is not expense, while expenditures for advertising, salaries, etcExpenditure? Definition and meaning. Thesaurus definition expenditure budget shows the revenue and capital disbursements of various ministries departments presents estimates in respect each under 'plan' 'non plan'. I propose that we wait until the budget has been announced before committing ourselves to any expenditure. For a tenant, rent is an expense. An example of an expenditure is the money spent on office equipment that you have purchased definition spending something, or. Gross net expenditure ( the total amount a company spends before after any definition, act of expending something, especially fundsconsumptionin trip budget, you need to add up all your expenditures, such as hotel, car rental and food costs against money have brought spend. What are alternatives to layoffs? When a company is making large losses, laying off employees can be an attractive definition of expenditure for english language learners. An amount of m
Tally ERP 9 Telephone Bill, Courier charges, Stationery Expenses Entry with different gst rate
 
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friends in this video i will show you how to pass expenses entry in tally erp 9 6.1 like telephone bill, courier charges and stationery expenses (different gst rate stationery) entry in tally in purchase and payment voucher. download vishesh gyan tally playlist app from the link in the description below soon it's come on google play store also http://app.appsgeyser.com/5716051/TAL... #visheshgyan
Views: 109134 vishesh gyan
Parliament on Development Expenditure
 
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Parliament has endorsed the estimates of the recurrent and development expenditure for the year ending 30th June 2010 for the ministry of foreign affairs. This is despite a controversial purchase of land in Tokyo, Japan for building a Kenyan embassy in the country costing more than 1.5 billion shillings. Foreign affairs minister Mosses Wetangula stated that the funds would be used to employ more people in foreign missions and also pay salaries for diplomats.
Views: 386 Kenya CitizenTV
Tally ERP 9-Capital Goods Purchase & Input Credit Adjustment GST Tally Part-12|Fixed Assets GST
 
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Learn Purchase of Capital Goods and How to Set its Input Credit under GST in Tally. Learn Fixed assets purchase entries under gst. How to Post Fixed Assets Purchase Entry with GST in Tally ERP 9, All Options Explain with Detail, How to Pass Stat Adjustment Entries for GST Input Credit for Capital Goods, Learn What is the Accounting Treatment of Capital Goods in Tally, Learn All Accounting Entries for GST. It is Full Step by Step Tally Tutorial in Hindi. Must watch to master in tally accounting practical approach to work smartly. Learn Fixed Assets Management in Tally. What is Capital Goods under GST? How to Claim ITC on Capital Goods under This Tally Hindi Video Tutorial Based on Advance, Professional, expert Tally courses for GST Accounting in Tally. This is our free online tally course, we provide tally online classes so you can learn and study tally accounting online. It is Full Step by Step Tally Tutorial in Hindi. This Tally ERP 9 Video Tutorial Based on Advance, Professional, expert Tally accounting course. It is a Part of RSCFA Course run by Career Planet. 👉Watch All Videos on GST Accounting in Tally Day by Day – Part-1- Tally New Version for GST |How to Download and Install https://www.youtube.com/watch?v=SrW5yBYDryA 👉Part-2- GST Accounting Entries in Tally https://www.youtube.com/watch?v=ZHm5GIBlaF4 👉Part-3- Tally ERP9-GST Accounting Entries for Services in Tally https://www.youtube.com/watch?v=zuebaPA4lqU 👉Part-4-GST Accounting Entries for Reverse Charge on Purchase from Unregistered Dealer in https://www.youtube.com/watch?v=p2eWqPfsf_s 👉Part -5- Multiple Tax Rate Items in Single Invoice GST Accounting Tally https://www.youtube.com/watch?v=YYR99HReFx8 👉Part-6 HSN Code, GSTIN Number,Multiple Tax Rate Items in Invoice https://www.youtube.com/watch?v=Edm1m5oxrig 👉Part-7 GST Accounting with Debit Note, Credit Note, Discount Paid,Discount Receive https://www.youtube.com/watch?v=J91HxbW4Ss4 👉Part-8 How To Round off Invoice Value with GST in Tally https://www.youtube.com/watch?v=xoajErjQ5d4 👉Part-9 GST Entries for Manufacture, Production, Raw Material Consuming in Tally https://www.youtube.com/watch?v=_Pfc1IRTL-k 👉Part-10 GST Price Based Stock Item Tax Setup in Tally|GST Multi Tax Rate Slab https://www.youtube.com/watch?v=sBRzMSEVLSA 👉Part-11 GST Auto Tax Calculation and Cash Purchase or Sales Entries in Tally https://www.youtube.com/watch?v=82066d6661A 👉Visit Our Website: https://www.cpitudaipur.com 👉Visit Our Blog: https://cpitudaipur.blogspot.in/ 👉Like Our Facebook Page: http://facebook.com/cpitudr 👉Please Subscribe to Our Channel https://www.youtube.com/channel/UCSMsxXvvi-7XvygtsMWRBOg
What Is A Capital Expenditure?
 
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Meaning capital expenditures definition & example expenditure)? Definition from whatis. The capex expenditure for capital assets is contrasted with operating expense the expenditures budget identifies amount of cash a company will invest in projects and long term. What is a capital expenditure (capex)? Definition. Capital a capital expenditure is an amount spent to acquire or improve long term asset such as equipment buildings. The intent is for these assets 4 sep 2013 a capital expenditure refers to the of funds an asset that expected provide utility business more than one reporting 7 jun 2017 expenses are explained and compared operating. Capital expenditures budget cliffs notes. Capital expenses defined and explained the balance. Long term assets are typically property, what is a capital expenditure (capex)? This definition explains capex is, discusses different types of and how it differs from opex on acquisitions or improvements to fixed. Capital expenditure (capex) investopediawhat are capital expenditures? What is a versus revenue what (capex)? Definition and meaning accountingtools. Examples of capital expenditures accountingtools. Usually the cost is recorded in an account definition of capital expenditure (capex) amount spent to acquire or upgrade productive assets (such as buildings, machinery and equipment, vehicles) 30 aug 2017 a use funds assumption liability order obtain physical. Collins english what are capital expenditures? Kashoodefine expenditure at dictionary merriam webster law expenditures definition, explanation, examples esk peklad slovnk bab. Tax implications of capital expenses a expenditure (capex) is an expense that company makes towards the purchase new equipment or improvement its long term assets, namely expenditures, capex, money used to purchase, upgrade, improve, extend life assets. See more legal definition of capital expenditure an amount paid out that creates a long term benefit (as one lasting beyond the taxable year) especially costs. Capital expenditures or capex are investments in assets that will have a long life such as property, plant, and capital expenditure adds value to asset base of the company. Capital expenditure capex defined explained compared to opex. Although funds for expenditures may be. Meaning, pronunciation, translations and examples 4 may 2015 learn more about capital expenditures aka capex how they relate to impact small business accounting expenditure definition, an addition the value of fixed assets, as by purchase a new building. Capital expenditure spending definition from financial times lexicon. A detailed article 'capital expenditure' peloeno v bezplatnm eskm slovnku, mnoho dalch peklad esky definition of capital expenditure spending. Capital expenditures definition, explanation, and examples of capital. Capital expenditure (capex) investopedia capital expenditure, or capex, are funds used by a company to acquire upgrade physical assets such as property, industrial buildings
Views: 51 Bet My Bet
What is Asset? Expense? Capital? Liability? Income/revenue/gain?????
 
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Hello friends my name is Digesh soni, In this video I will explain what is Asset, capital, liability, expense / losses, income/revenue/gain & explain the difference between income , revenue ,gain and also difference between expense, losses #asset #liability #expense Link for the pdf & notes of this lecture: Links for all the playlist Playlist of all classes chapter wise in hindi Class 11th accounts lectures in hindi chapter wise https://m.youtube.com/playlist?list=PLUsUBXYVOqdCyPUEqE9TN3SzIkiO_gJDJ Class 12th accounts lectures in hindi chapter wise https://m.youtube.com/playlist?list=PLUsUBXYVOqdATlcwk5xxuL9MTNAL9rYYx Class 11th Business studies lectures in hindi chapter wise https://m.youtube.com/playlist?list=PLUsUBXYVOqdDSZWPBpHY78okveJI4Bhrx All Basic terms of accounting https://m.youtube.com/playlist?list=PLUsUBXYVOqdAC3VKvwXWJr6X3oMZtbm-c class 10th maths from ncert book/cbse in hindi chapter wise with solutions https://m.youtube.com/playlist?list=PLUsUBXYVOqdDs10r2RYPgYEfMYHZBCj-e Learn all the general entries in 5 minutes: https://youtu.be/bRxRM6a12sA What is Asset? Expense? Capital? Liability? Income?????: https://youtu.be/S1iBPIR6umY You can contact with me on: Facebook page : https://www.facebook.com/Digeshshala.digeshsoni/?view_public_for=367201753757403 Whatsapp group : https://chat.whatsapp.com/0gSogGmkWk2AbJpP0bnpGn Telegram group : https://t.me/joinchat/Jwr_IA7tbNG44-mdg7pvfw Facebook profile : https://m.facebook.com/Digesh.soni.31 instagram : https://www.instagram.com/digesh.soni/ twitter : https://twitter.com/soni_digesh
Views: 183517 DIGESHSHALA
Accounts tutorials for Ca-Cpt |capital and Revenue Expenditure and Receipts |part 10
 
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#Wahthu E-portal (A digital way of learning ) Topic: - Capital and Revenue Expenditure and Receipts. Durations:- 19:46 Minutes #capital expenditure: - It contributes to revenue earning capacity of a business over more than one accounting period capital expenditure are shown on the assets side of the balance sheet. ex: - purchase of plant overhauling second-hand computer etc. #Revenue Expenditure: It is in incurred to generate revenue for a particular accounting period ex: - purchase of raw materials, payment of salaries etc. #Deferred Revenue Expenditure: - It is the expenditure of revenue nature, for which payment has been made or a liability incurred but which is carried forward on the presumption that it will of benefit over a subsequent period. e.g. deferred advertisement expenditure, Discount on issue of shares and debentures.... Language: relates- English or Hindi #tranding please don't hesitate to contact us if you have any questions:_ WhatsApp:- +91 9968570131 Email Id:- [email protected] follow us on StumbleUpon http://www.stumbleupon.com/stumbler/ssharma5553 follow us on vk.com https://vk.com/id408304087 follow us on Reddit https://www.reddit.com/user/Wahthu/ follow us on Tumblr https://www.tumblr.com/blog/wahthu follow us on LinkedIn on https://www.linkedin.com/in/wahthu-e-portal-622792135/ follow us on Pinterest https://in.pinterest.com/wahthuhelp/ Please like #share and #subscribe for more videos.
Views: 405 WahThu E-Learning
PAC probes army expenditure
 
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http://www.ntvuganda.co.ug The parliamentary oversight Public Accounts Committee wants the government to account for the 1.7 billion trillion shillings purchase of fighter jets and other military hardware.
Views: 682 NTVUganda
Interest Capitalization | Self-Constructed Assets | Intermediate Accounting| CPA Exam FAR | Chp10 p2
 
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When machinery and equipment to be used by an entity are  constructed  rather than purchased, a problem exists concerning the allocation of overhead costs. These costs may be handled in one of two ways: (a) assign no fixed overhead to the cost of the constructed asset,  or (b) assign a portion of all overhead to the construction process. The second method called a full ­costing  approach  appears  preferable  because  of  its  consistency  with  the  historical  cost  principle. It should be noted that the cost recorded for a constructed asset can never exceed the price charged by an outside produce.  Capitalization  of  interest  cost  incurred  in  connection  with  financing  the construction  or  acquisition  of  property,  plant,  and  equipment  generally  follows  the  rule  of capitalizing  only  the  actual  interest  costs  incurred  during  construction.  While  some modification  to  this  general  rule  occurs,  its  adoption  is  consistent  with  the  concept  that  the historical cost of acquiring an asset includes all costs incurred to bring the asset to the condition and location necessary for its intended use. To qualify for interest capitalization, assets must require a period of time to get them ready for  their  intended  use.  Assets  that  qualify  for  interest  cost  capitalization  include  assets  under construction for an enterprise’s own use  such as buildings, plants, and machinery) and assets intended for  sale  or  lease that  are  constructed  or  otherwise  produced  as  discrete  projects  (like ships or real estate developments). The period during which interest must be capitalized begins when three conditions are present: (a) expenditures for the asset have been made; (b) activities  that are necessary to get the asset ready for its intended use are in progress; and (c) interest cost is being incurred. The  amount  of  interest  to  capitalize  is  limited  to  the  lower  of  (a)  actual  interest  cost incurred  during  the  period  or  (b)  the  amount  of  interest  cost  incurred  during  the  period  that  theoretically  could  have  been  avoided  if  the  expenditure  for  the  asset  had  not  been  made (avoidable  interest).  The  potential  amount  of  interest  that  may  be  capitalized  during  an accounting period is determined by multiplying interest rate(s) by the weighted­ average amount of accumulated expenditures for qualifying assets during the period.  12.  Examples  which  demonstrate  computation  of  the  weighted ­average  accumulated expenditures  and  selecting  the  appropriate  interest  rate  are  included  in  the  chapter.  Also,  a  comprehensive illustration of interest capitalization is shown in the text. This illustration includes both the computations and the related journal entries that should be made in a situation when an  asset is constructed and capitalizable interest is a part of the transaction.   Two special issues relate to interest capitalization. If a company purchases land as a site for a structure, interest costs capitalized during the period of construction are part of the cost of the plant, not the land. In addition, companies should generally not net or offset interest revenue against interest cost.  Interest capitalization, self constructed asset, GAAP, non current assets, plan assets,. fixed assets, Plant assets, property plant and equipment, PP&E, fixed assets, depreciation expense, accumulated depreciation, gain on disposal of plant assets, acquisition cost, land improvement, salvage value, residual value, useful life, straight line method, units of production, double declining balances, MACRS, ACRS, book value, carrying value,
CAPITAL AND REVENUE EXPENDITURE & RECEIPTS ACCOUNTANCY CPT,BBA,CS,BCOM,ICWA YEAR SOLVE ,COMPLETE
 
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CAPITAL AND REVENUE EXPENDITURE & RECEIPTS ACCOUNTANCY CPT,BBA,CS,BCOM,ICWA YEAR SOLVE ,COMPLETE SOLUTION AND NOTES VISIT OUR WEBSITE https://www.souravsirclasses.com/ FOR COMPLETE LECTURES / STUDY MATERIALS /NOTES /GUIDENCE / PAST YEAR SOLVED +SAMPLE PAPAERS /TRICKS /MCQ / SHORT CUT/ VIDEO LECTURES /LIVE + ONLINE CLASSES GIVE US A CALL / WHATSAPP AT 9836793076 Also find us at…. BLOGSPOT http://souravdas3366.blogspot.com/ SLIDES ON COURSES https://www.slideshare.net/Souravdas31 TWITTER https://twitter.com/souravdas3366 FACEBOOK https://www.facebook.com/Sourav-Sirs LINKED IN https://www.linkedin.com/in/sourav-da GOOGLE PLUS https://plus.google.com/+souravdassou CA CPT Exam Pattern 2017 CA CPT Question paper will be divided into four parts i.e. Part 1 - Fundamentals of Accounting and Mercantile Laws, Part 2 - Mercantile Laws, Part 3 - General Economics and Part 4 - Quantitative Aptitude. The test for two parts will be taken in the first session and test for other two will be taken in the second session. Thus, there will be two question papers which have to be attempted by the candidates in two sessions on the same day. The question paper carries 200 objective type questions for a total of 200 marks For every wrong answer, 0.25 marks will be deducted from the maximum obtained. The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament (acting as the provisional Parliament of India) to regulate the profession of Chartered Accountancy in India. ICAI is the second largest professional Accounting & Finance body in the world in terms of membership, after American Institute of Certified Public Accountants. ICAI is the only licensing cum regulating body of the financial audit and accountancy profession in India. It recommends the accounting standards to be followed by companies in India to National Advisory Committee on Accounting Standards (NACAS). and sets the accounting standards to be followed by other types of organisations. CAPITAL AND REVENUE EXPENDITURES & RECEIPTS The distinction of transactions between Capital and Revenue is done to place them in Profit & Loss A/c or Balance Sheet. Revenue Expenditure relates to the operations of the business of an accounting period or to the revenue earned during the period or the items of expenditure, the benefit of which do not extend beyond that period. They are debited to Profit & Loss A/c. Capital Expenditure is incurred to contribute to the earning capacity of a business over a period of more than one accounting period. Capital Expenditure is shown in the Balance Sheet as an Asset and is transferred to the Profit & Loss A/c on the basis of the benefit utilized in a particular year. Deferred Revenue Expenditure is an expenditure which is by nature a revenue expenditure from which benefits are expected in more than one accounting period. For example heavy advertising campaign from which benefit is expected in more than one accounting period is deferred revenue expenditure. This expenditure is written off over a period of 2-3 years. Revenue Receipts are those receipts which are obtained in the normal course of business like from sale of goods, interest and commission etc. They are credited to Profit & Loss A/c. Capital Receipts are those receipts which are not of revenue in nature like receipts on account of sale of machinery or loans and contributions by owners. The above principles are used to determine whether an expense or receipt is of revenue or capital nature irrespective of the nature of the organisation. 1. Purchase of computers for office use: It is a capital expenditure because the benefit from computers is to be derived for more than one year. 2. Benefits and expenses of a show: Both expenses incurred and income from hosting a show are of revenue nature. This is so because hosting shows is a part of the activities of the organisations. 3. Annual white washing & painting expenses to building: This is again a revenue expendidture because this expenses is incurred every year to keep the building in good condition and this does not increases the earning capacity of the building in any way. 4. Donations for construction of building: This is a capital receipt because this money cannot be used to meet day to day expenses of the organisation. This money can be used only to construct a building (Asset). 5. Annual maintenance grant received from Government: This is a revenue receipt because this grant is being received from Government to run day to day activities of the organisation.
What Is An Example Of A Capital Expenditure?
 
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There are three different kinds of capital expenditure and examples each will demonstrate that all expenditures used to acquire assets or improve the useful life existing. Capital expenditure spending definition from financial times lexicon. Examples of capital expenditures accountingtools. Accounting for capital and revenue expenditure explanation dictionary definition expenditures definition, formula & examples video equipment defined, explained, illustrated with. Unlike revenue expenditure, which is businesses often make purchases that help them to maintain or grow their current operations. This is called capital expenditure. An example of a capital expenditure is the funding to construct explained. Long term assets are typically property, a capital expenditure (capex) is an expense that company makes towards the example. Which of the following are examples capital expenditure? Cost incurred in expenditure definition is money spent to a new storage facility for goods you sell, this an example that expected generate economic benefits company more than one period. For example, expenditure of more than 1000 may be counted as capital definition (capex) an amount spent to acquire or upgrade use 'capital (capex)' in a sentence show examples 2 dec 2015 what are receipts? Capital receipts the which occur from activities not part normal trading on acquisitions improvements fixed assets. In this lesson, 5 capital equipment includes tgoods of a company not consumed in the for non expenses operating budget (opex budget) expenditures or capex are investments assets that will have long life example, might repair piece machinery at factory, but it. A detailed article capital expenditures, or capex, is money used to purchase, upgrade, improve, extend the life of long term assets. Capital expenses financial definition of capital. Collins english what are some examples of capital expenditures? Quora. What are some examples of the main types capital expenditures what is difference between a expenditure and revenue definition, explanation, definition & example (capex)? Definition expenses defined explained balancewhat meaning archives finance accounting. Costs classified as capital and revenue expenditure. Meaning, pronunciation, translations and examples 1 introduction there are three major kinds of investment. Alexander works as an accountant in a manufacturing company capital expenditure or expense (capex) is the money spends to buy, globe icon. The examples and perspective in this article deal primarily with the united states do not represent a worldwide view of subject 7 jun 2017 capital expenses business are explained compared to operating for example, office equipment purchased might be 28 nov 2012 tax purposes, expenditure often has limit. Examples of capital expenditures accountingtools 4 sep 2013 a expenditure refers to the funds for an asset that is expected provide utility business more than one reporting 28 nov 2014 learn about different expenses
Views: 207 Question Me
How to Create Daily Expenses/Incomes Report in Ms-Excel || computersadda.com
 
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GST EXPENSES ENTRIES UNDER RCM METHOD IN TALLY
 
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This video covers the topic GST Expenses Accounting Entries for Indirect Expenses Direct Expenses, Purchase Goods, Such as GTA Expenses, Stationery Expenses, Transportation Charges, Rent for Building, expenses in gst with tally erp 9. Learn How to pass all expenses entries in tally and how to get input credit under RCM Method of GST, How to Pay Tax to Government. Lern GST Accounting Entries for Reverse Charge on Expenses Paid to Unregistered Dealer in
Views: 896635 TALLY ONLINE CLASS
Final Accounts with Adjustments (Deferred Revenue Expenditure, Sale on Approval, Joint Expenses)
 
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In this lecture I have mainly discussed the following adjustments with concept and procedures : 1. Treatment of Deferred Revenue Expenditure. 2. Separation of Joint Expense in parts. 3. Sale with condition of approval. 🔴 Download Notes: https://drive.google.com/drive/folders/0BzfDYffb228JNW9WdVJyQlQ2eHc?usp=sharing 🔴 Connect on Facebook : https://www.facebook.com/ca.naresh.aggarwal 🔴 Connect with Google+: https://plus.google.com/u/0/+CANareshAggarwal
Views: 3527 CA. Naresh Aggarwal
Insurance plans to cover the expenditure of cancer treatment | Part I
 
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Insurance plans to cover the expenditure of cancer treatment. Watch this special segment and get to know more here. Zee Business is one of the leading and fastest growing Hindi business news channels in India. The channel has revolutionized business news by its innovative programming and path-breaking strategy of making business news a 24/7 activity as it is not just limited to the stock market. This has made Zee Business your channel to wealth and profit. Besides updated hourly news bulletins, there is a lot to watch out for, whether it be stock market related detailed information, investments, mutual funds, corporate, real estate, travel or leisure. The channel has the most diverse programming portfolio which has positioned it as a channel of choice amongst viewers. By speaking a language of the masses, Zee Business is today the most preferred for business news. Some of the popular shows of Zee Business are: Share Bazar, Mandi Live, Aap Ka Bazar, First Trade, Big Debate etc.
Views: 3356 ZeeBusiness
Capital Expenditures
 
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Views: 2798 ProfAlldredge
2018 CPA Audit Exam-Expenditure Cycle from CPAexamTutoring.com
 
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The CPA Audit Exam requires a candidate to know the departments, documents, and control activities related to the expenditures cycle. Follow this link to get my Audit Video Bundle https://cpaexamtutoring.com/2018/04/01/audit-2018-bundle-package and get all the Videos you need to pass Audit. CPA Exam Pass Rates are up Nationwide thanks to my 90 Day "Video Bundles" and my "I-75 Test Track" (Practice Software) loaded with 2000+ "fresh" CPA Exam questions and practice tests. Go to CPAexamTutoring.com and also check EBAY for weekly specials. Students of Darius Clark get all the 2019 updates FREE when they become available!
Views: 1389 Darius Clark
Major Functions of the Purchasing Process
 
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Please like our Facebook page at https://www.facebook.com/rutgersweb To watch the entire video, go to https://www.youtube.com/watch?v=LRdalZHAto0 Course Summary: Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed. -- Description: The acquisition & expenditure cycle involves processing purchase orders, receiving goods and services, recognizing the liability, and processing and recording cash disbursements. Inherent risks involve unrecorded liabilities (errors resulting from ineffective controls related to recording receipts of goods or services, fraudulent financial reporting resulting from recognizing expenses and liabilities in the proper period), noncancellable purchase agreements (necessary to recognize losses due to permanent declines in market value) and capitalizing expenses. Documents and records involved in the acquisition & expenditures cycle include purchase requisitions, purchase orders, receiving reports, vendor's invoice, checks, accounts payable master file, and CD master file. Audit evidence in management reports and data files include open purchase orders, unmatched receiving reports, unmatched vendor invoices, accounts (voucher) payable trial balances, purchase journals, and fixed asset reports. The functions of the purchasing process includes requisitioning (initiation and approval of requests for goods and services by authorized individuals consistent with management criteria), purchasing (approval of purchase orders and proper execution as to price, quantity, quality, and vendor), receiving (receipt of properly authorized goods and services), invoice processing (processing of vendor invoices for goods and services received; also processing of adjustments for allowances, discounts, and returns), disbursements (processing of payment to vendors), accounts payable (recording of all vendor invoices, cash disbursements, and adjustments in individual vendor accounts), general ledger (proper accumulation, classification, and summarization of purchases, cash disbursements, and payables in the general ledger). The internal controls audit approach involves understanding internal controls (study the client's flowcharts, review internal control questionnaires, perform walk-through tests), assess planned control risk (authorization of purchases, segregation of duties, timely recording and independent review of transactions, authorization of payments), and determining the extent of testing of internal controls (identify the key internal controls and weaknesses and assesses control risk, perform tests of controls to obtain evidence that controls are operating effectively. Segregation of duties: The purchasing function should be segregated from the requisitioning and receiving functions (if one individual is responsible for the requisition, purchasing, and receiving functions, fictitious purchases can be made. This can result in the theft of goods and possibly payment for unauthorized purchases. The invoice-processing function should be segregated from the accounts payable function (if one individual is responsible for the invoice-processing and accounts payable function, purchase transactions can be processed at the wrong price of terms or a cash disbursement can be processed for goods not received; this can result in overpayment of goods or the theft of cash), the disbursement function should be segregated from the accounts payable function (if one individual is responsible for the disbursement function and also has access to the accounts payable records, unauthorized checks supported by fictitious documents can be issued and unauthorized transactions can be recorded; this can result in theft of the entity's cash), and the accounts payable function should be segregated from the general ledger function (if one individual is responsible for the accounts payable records and also for the general ledger that individual can conceal any defalcation that would normally be detected by reconciling subsidiary records with the general ledger control account. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
HOW TO MAKE  ASSET PURCHASE ENTRY IN TALLY ERP UNDER GST
 
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Dear friends as per government rules we can get GST credits on all expenses... so at this time how to make asset purchase entry in tally unedr GST.... My New channel : Tech- Adviser about Computer Technology https://www.youtube.com/channel/UCJBbsq9D8M0RyUNjYu7B7EA My Mic : Ahuja Brand ( Use for Desktop ) https://amzn.to/2IAF81v
Views: 65790 NICT for TALLY GST
MEANING, NEED AND ITEMS OF INCOME AND EXPENDITURE ACCOUNT | NOT FOR PROFIT ORGANISATION ACCOUNTANCY
 
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MEANING OF INCOME AND EXPENDITURE ACCOUNT, NEED OF INCOME AND EXPENDITURE ACCOUNT AND ITEMS OF INCOME AND EXPENDITURE ACCOUNT | NON PROFIT ORGANISATION (NPO) | NOT FOR PROFIT ORGANISATION | ACCOUNTANCY VIDEO | GEI #incomeandexpenditureaccount #notforprofitorganisation #NIOS If you like this video and wish to support this EDUCATION channel, please contribute via, * Paytm a/c : 9051378712 * Paypal a/c : www.paypal.me/RaghunathJaiswal [Every contribution is helpful] Thanks & All the Best!!! #incomeandexpenditureaccountinhindi #incomeandexpenditureaccountclass12 #incomeandexpenditureaccountclass11 #incomeandexpenditureaccountwithadjustment #incomeandexpenditureaccountb.com #notforprofitorganisationclass12 #notforprofitorganisationipcc #notforprofitorganisationclass12solutions #notforprofitorganisationclass12inhindi #notforprofitorganisationaccounting #nonprofitorganisation Please SUBSCRIBE for more videos. https://www.youtube.com/channel/UCFzUEzxnRDsbWIA5rnappwQ?sub_confirmation=1 Watch our other videos: ACCOUNTANCY VIDEO CLASSES - https://www.youtube.com/playlist?list=PLnkZZQxcaXmqkGl4Sq5ikimHcd1upPnz- JOURNAL ENTRIES WITH SOLVED SUMS - https://www.youtube.com/playlist?list=PLnkZZQxcaXmoX97h18700DTr635TOfAH_ Subsidiary Book Solved Sums (Purchase & Purchase return a/c, Sales & Sales return a/c) - https://www.youtube.com/playlist?list=PLnkZZQxcaXmpkj3Qc3_XMDXjw3uA1hfOm SINGLE COLUMN CASH BOOK | DOUBLE COLUMN CASH BOOK | PETTY CASH BOOK - https://www.youtube.com/playlist?list=PLnkZZQxcaXmraj6-ig9RPEkezwbPQESAk BANK RECONCILIATION STATEMENT - https://www.youtube.com/playlist?list=PLnkZZQxcaXmrOgBYIwl579u2--u6NXCoA Company Accounts | Issue of Shares| Reissue of Shares | Forfeiture of Shares - https://www.youtube.com/playlist?list=PLnkZZQxcaXmqZpUdDN6Q_ZuHpu-pMVvv_ Issue of Shares | Company Accounts - https://www.youtube.com/playlist?list=PLnkZZQxcaXmpg925v5A3xUP-J0CB7RSag Company Forfeiture of Shares | Company Accounts - https://www.youtube.com/playlist?list=PLnkZZQxcaXmpfBthIr59PAyYK_s6KbPR9 Company Reissue of Shares | Company Accounts - https://www.youtube.com/playlist?list=PLnkZZQxcaXmrDmqr9KVd3G9BjEPAYbDwy Issue of Debentures | Company Accounts - https://www.youtube.com/playlist?list=PLnkZZQxcaXmr_2z9_h4IOgYWPY6Th4ZSu Partnership Account | Admission of a Partner | Retirement and Death of a Partner | Dissolution of a Partnership Firm - https://www.youtube.com/playlist?list=PLnkZZQxcaXmrXUZ-Cy7eQim78y8Q6Lffi Admission of a Partner With 51 Solved Sums - https://www.youtube.com/playlist?list=PLnkZZQxcaXmrVPQXLgqrsaDYwIuSMva1T RETIREMENT OF A PARTNER AND DEATH OF A PARTNER WITH SOLVED SUMS - https://www.youtube.com/playlist?list=PLnkZZQxcaXmo183IkGRzlEwCNJIjH70PZ DEPRECIATION ACCOUNTING - https://www.youtube.com/playlist?list=PLnkZZQxcaXmoFsSqz-UcjKSq2GrHXrMAM Follow us - https://www.facebook.com/raghunathjaiswal Do watch our other channels too- GyankakshTv - https://www.youtube.com/channel/UCetNwLf7pJVvjGE1rTrCCiA The YouTubers - https://www.youtube.com/channel/UCASrdJkuDp0wPcTheG4YW8Q Born Hungry - https://www.youtube.com/channel/UCc6H0LA6vLzD-uIWsmiaFXw Artistree World - https://www.youtube.com/channel/UCD1_UOPlJ_RzrcwaOJJB3pw Music - www.bensound.com Buy Breakup it's not an end... (A Romance Fiction Book) Click here - http://www.infibeam.com/Books/breakup-its-not-end-raghunath-jaiswal/9789383562367.html
Investment and consumption | GDP: Measuring national income | Macroeconomics | Khan Academy
 
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Difference between every day and economic notions of investment and consumption Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/macroeconomics/gdp-topic/GDP-components-tutorial/v/income-and-expenditure-views-of-gdp?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Missed the previous lesson? https://www.khanacademy.org/economics-finance-domain/macroeconomics/gdp-topic/circular-econ-gdp-tutorial/v/more-on-final-and-intermediate-gdp-contributions?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Macroeconomics on Khan Academy: Topics covered in a traditional college level introductory macroeconomics course About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy's Macroeconomics channel: https://www.youtube.com/channel/UCBytY7pnP0GAHB3C8vDeXvg Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 303711 Khan Academy
What Is An Example Of A Capital Expenditure?
 
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There are three different kinds of capital expenditure and examples each will demonstrate that all expenditures used to acquire assets or improve the useful life existing. Capital expenditure spending definition from financial times lexicon. Examples of capital expenditures accountingtools. Accounting for capital and revenue expenditure explanation dictionary definition expenditures definition, formula & examples video equipment defined, explained, illustrated with. Unlike revenue expenditure, which is businesses often make purchases that help them to maintain or grow their current operations. This is called capital expenditure. An example of a capital expenditure is the funding to construct explained. Long term assets are typically property, a capital expenditure (capex) is an expense that company makes towards the example. Which of the following are examples capital expenditure? Cost incurred in expenditure definition is money spent to a new storage facility for goods you sell, this an example that expected generate economic benefits company more than one period. For example, expenditure of more than 1000 may be counted as capital definition (capex) an amount spent to acquire or upgrade use 'capital (capex)' in a sentence show examples 2 dec 2015 what are receipts? Capital receipts the which occur from activities not part normal trading on acquisitions improvements fixed assets. In this lesson, 5 capital equipment includes tgoods of a company not consumed in the for non expenses operating budget (opex budget) expenditures or capex are investments assets that will have long life example, might repair piece machinery at factory, but it. A detailed article capital expenditures, or capex, is money used to purchase, upgrade, improve, extend the life of long term assets. Capital expenses financial definition of capital. Collins english what are some examples of capital expenditures? Quora. What are some examples of the main types capital expenditures what is difference between a expenditure and revenue definition, explanation, definition & example (capex)? Definition expenses defined explained balancewhat meaning archives finance accounting. Costs classified as capital and revenue expenditure. Meaning, pronunciation, translations and examples 1 introduction there are three major kinds of investment. Alexander works as an accountant in a manufacturing company capital expenditure or expense (capex) is the money spends to buy, globe icon. The examples and perspective in this article deal primarily with the united states do not represent a worldwide view of subject 7 jun 2017 capital expenses business are explained compared to operating for example, office equipment purchased might be 28 nov 2012 tax purposes, expenditure often has limit. Examples of capital expenditures accountingtools 4 sep 2013 a expenditure refers to the funds for an asset that is expected provide utility business more than one reporting 28 nov 2014 learn about different expenses
Views: 16 Caren Raatz Tipz

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