What is Revenue Income?

Revenue Income: Revenue incomes are those incomes that are earned in the conduct of ordinary and day to day business activities. Such incomes are earned frequently. For example, profit earned from the sale of goods, commission earned etc.


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What is Capital Expenditure?

The capital expenditure results in an income or benefits for a longer period that extends for a period of more than a year. This expenditure is shown in the Balance Sheet

What is a Promissory Note?

A promissory note is an unconditional promise in writing given by the buyer (or creditor) to the seller (or debtor) to pay the amount of money specified therein to the seller or to the order of seller or to bearer.

What are Capital Reserves?

The reserves that are created out of the capital profits of a business are known as Capital reserves. Capital profits are the profits that are not earned in normal business activities.

What are Secret Reserves?

Secret reserves are those reserves that exist in the business to strengthen its financial position but are not disclosed in the Balance Sheet.

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