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Cambridge IGCSE Accounting

4.1Capital and revenue expenditure and receipts

Capital and revenue expenditure and receipts in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
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Learning objectives

What the syllabus expects you to be able to do.

  1. 4.1.1Distinguish and account for capital and revenue expenditure and capital and revenue receipts.
  2. 4.1.2Calculate the effect of incorrect treatment on profit and on asset values.

Lessons

  • Capital and revenue expenditure and receipts

    30 min

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  • Effects of incorrectly classifying expenditure

    30 min

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Sample question

A sample question on this topic. Answer it, check it, then read the worked answer.

Capital and revenue expenditure and receipts: sample question

1 mark

The purchase of a delivery van was debited to the motor expenses account. What is the effect on profit?

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