Deferred Revenue Expenditure
Deferred Revenue
Expenditure
When the benefits of revenue expenditure is
available for a period of two, three or more years, such expenditure is known
as deferred revenue expenditure and is written off over a period of a few years
and not wholly in the year in which it is incurred.
Ex: If a new firm advertises very heavily in the beginning of the year to
capture a position in tin market, the benefit of this advertising campaign will
last quite a few years. It will be better to write off the expenditure in three
or four years and not only in the first year.
When loss of a specifically heavy and exceptional nature is sustained, it can
also be treated as deferred revenue expenditure. If fire or earthquake destroys
a building, the loss may be written off in three or four years. The amount not
yet written off appears in the balance sheet. Only loss arising from
circumstances beyond one's control can be treated as deferred revenue
expenditure.
Join COC Education, We provided best
video classes for CA/CMA/CS/Class 11th & 12th/ B.com/M.com
Contact us on- 9999631597,
8448322142, 7303445575
Visit YouTube Channel http://www.youtube.com/channel/UCzqqr31HSE-B4HcM1Cw4RiQ?sub_confirmation=1
Click Now for Demo Video https://www.coceducation.com/free-lectures
Join WhatsApp group for your domain course http://whatsapp.conceptonlineclasses.com/
ENROLLED WITH US TODAY AND ENLIGHTEN YOUR CAREER!!!
.png)
Salary of a Qualified CMA
Salary of a Qualified CMA
Best Career Option After Class 12th
Best Career Option After Class 12th
.png)
Why to choose career in "CMA" ?
The Reasons to Choose a Career in "CMA"
.jpg)
What Is Balance ScoreCard
What Is Balance ScoreCard A balanced scorecard is a strategic management performance metric used to identify and improve various internal business functions and their resulting external outcomes. Balanced scorecards are used to measure and provide feedback to organizations. #BalanceScoreCard
Top Reviews
Introduction to Statistics for CA Foundation
Introduction to Statistics for CA Foundation Business Mathematics, Logical Reasoning and Statistics is designed as per latest CA Foundation syllabus for Paper 3 to provide a firm grounding in the principles, techniques and practice. The book adopts self-study approach and has been written in student-friendly manner. With a blend of conceptual learning and problem-solving approach, it offers in-depth understanding of the basic mathematical and statistical tools. #introductiontostatistics
.jpg)
Chapter X of Companies Act 2013
Chapter X of Companies Act 2013 The company shall place the matter relating to such appointment for ratification by members at every annual general meeting. ... Under the Act, the provisions for rotation of auditors in the listed Company & certain other class of Companies, have been provided for. #chapterxofcompaniesact2013
.jpg)
Relevant sections under the Companies Act, 2013 dealing with fraud and false statements
Relevant sections under the Companies Act, 2013 dealing with fraud and false statements The new parent corporate law “The Companies Act 2013” is mostly ... I am limiting my write-up to the provisions to the Act, and I request the readers to refer relevant rules, if any, before ... in the 2013 Act is the Section 447 dealing with “Punishment for fraud”. ... Section 448
.jpg)
What is Corporate Image
What is Corporate Image A corporate identity or corporate image is the manner in which a corporation, firm or business enterprise presents itself to the public. The corporate identity is typically visualized by branding and with the use of trademarks, but it can also include things like product design, advertising, public relations etc #WhatisCorporateImage
.jpg)
What is Energy Audit
What is Energy Audit An energy audit is an inspection survey and an analysis of energy flows for energy conservation in a building. It may include a process or system to reduce the amount of energy input into the system without negatively affecting the output. #whatisenergyaudit
