EXPENDITURE. WHAT IS AN EXPENDITURE? BASIC ACCOUNTING TERMS. ACCOUNTING.
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00:00Hi guys, this is Sonia Setia, your Accounts and Equity Tutor.
00:03Accounting terms we are doing class 11th.
00:05Accountancy students ke liye.
00:06Seventh, we have expenditure.
00:08Yeh wo amount hai jo aap spend karte ho
00:10ya abhi de diya ya dena hai
00:12goods aur services ko lene ke liye
00:14ya assets ko lene ke liye.
00:15Teen tarah ko hota hai
00:16revenue expenditure, capital expenditure
00:18and deferred revenue expenditure.
00:20Revenue expenditure kya hai?
00:21Jiska benefit aap ek saal ke andar andar consume kar lete ho.
00:25Example kya hai?
00:26Cost of goods sold, salaries, rent, electricity expenses
00:29kaan dikhate ho?
00:30Trading profit and loss ke debit side pe.
00:32Capital expenditure kya hai?
00:34Wo kharcha jo aapne kiya
00:36koi bhi asset ko acquire karne ke liye.
00:38Like purchase of machinery, land and building
00:40balance sheet ke asset side pe dikhate ho.
00:42Deferred revenue expenditure kya hai?
00:44Jo nature toh hai, iska revenue nature.
00:46But isko charge kiya jata hai
00:48in more than one year.
00:50Kyunki yeh bada kharcha hota hai.
00:51Like large advertisement expenditure
00:53balance sheet ki factitious
00:55asset me dikhate ho.
00:57Description mein telegram ka link hai.
00:59Notes waha mil jayenge. Thank you.