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OCR Level 3 Cambridge Technicals in Business

OCR Level 3 Cambridge Technicals in Business. Lesson Element. Unit 4: Business Accounting Capital and Revenue. Capital Income. The money used to set up a business – initial investment - sole trader/partnership. Share capital – Private and Public limited companies.

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OCR Level 3 Cambridge Technicals in Business

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  1. OCR Level 3Cambridge Technicalsin Business Lesson Element Unit 4: Business Accounting Capital and Revenue

  2. Capital Income The money used to set up a business – initial investment - sole trader/partnership Share capital – Private and Public limited companies Further investment into the business by owners Loans received from a third party

  3. Revenue Income Money received from normal business activity – sales revenue Rent received Commission received

  4. Capital Expenditure Expenditure incurred on the purchase, alteration or improvement of fixed assets Capital expenditure includes the following: Fixed assets - items that will be used in the business longer than one year Improvement to fixed assets – not repair Legal costs of buying property

  5. Revenue Expenditure Expenditure incurred on running expenses. Running expenses – costs that are incurred in the running of the business which are not directly related to sales. These would include: Rent, rates, interest payments on a loan Utility bills – gas, water, electricity Running costs of vehicles – petrol

  6. Thank you for using this OCR resource. Other OCR resources are available at www.ocr.org.uk To give us feedback on, or ideas about, the OCR resources you have used e-mail resourcesfeedback@ocr.org.uk

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