Topics
Stakeholders in Commercial Organisations
- Meaning of Stakeholders
- Distinction Between Stakeholders and Shareholders
- Distinction Between Stakeholders and Customers
- Internal and External Stakeholders
- Expectations of Stakeholders
- Stakeholders Analysis
Marketing
Marketing and Sales
- Concept of Marketing
- Objectives of Marketing
- Importance of Marketing
- Comparison Between Marketing and Selling
- Product and Service
- Differences Between Products and Services
- Pricing
- Objectives of Pricing
Advertising and Sales Promotion
- Meaning of Advertising
- Objectives of Advertising
- Importance and Merits of Advertising
- Demerits of Advertising
- Meaning of Advertising Agency
- Functions of Advertising
- Social Advertising Media
- Concept of Sales Promotion
- Role of Sales Promotion
- Techniques of Sales Promotion
Consumer Protection
- Concept of Consumer Protection
- Importance of Consumer Protection
- Consumer Exploitation
- Types of Consumer Exploitation
- Importance of Consumer Awareness
- Methods of Consumer Protection
- Consumer Protection Act, 2019
- Consumer Rights
- Basic Concepts Under the Consumer Protection Act
- Remedies Available to a Consumer
- Establishment of Central Consumer Protection Authority (Ccpa)
- Machinery for Redressal of Consumers' Grievances
E-commerce
- Benefits of E-commerce Over Traditional Commerce
- E-Tailing
- E-advertising
- E-Marketing
- E-security
Finance and Accounting
Capital and Revenue Expenditure/Income
- Basic Terms in Accounting
- Expenditure and Its Types
- Distinction Between Capital and Revenue Receipts
- Meaning of Capital Loss and Revenue Loss
- Meaning of Capital Profit and Revenue Profit
Final Accounts of Sole Proprietorship
- Trading Account
- Profit and Loss Account
- Balance Sheet
- Differences Between Trial Balance and Balance Sheet
- Difference Between a Balance Sheet and a Profit and Loss Account
- Concepts of Assets, Liabilities and Net Worth
Fundamental Concept of Cost
- Cost Concepts > Total Costs
- Elements of Cost
- Classification of Costs
- On the Basis of Nature
- On the Basis of Behaviour
- On the Basis of Control
- Other Types of Cost
Budgeting
- Budgeting
- Comparison Between Budgeting and Forecasting
- Utility of Budgets
- Limitations of Budgets
- Concept of Cash Flow Statement
- Distinction Between Funds Flow Statement and Cash Flow Statement
Sources of Finance
- Sources of Finance
- Capital Market in India
- Functions of Capital Market
- Sources of Raising Capital
- Kinds of Shares> Equity Shares
- Kinds of Shares> Preference Shares
- Retained Earnings
- Global Depository Receipts (GDRs)
- American Depository Receipts (ADR)
- Indian Depository Receipts (Idrs)
- Concept of Debentures
- Public Deposits
- Loan from Commercial Banks
- Loan from Financial Institution
- Trade Credit
- Intercorporate Deposit
Human Resources
Recruitment, Selection and Training
- Recruitment
- Sources of Recruitment
- Methods of Recruitment
- Distinction Between Recruitment and Selection
- Steps in Employee Selection Process
- Training
- Importance of Training
- Types of Training
- Preparation of Training Programme
- Methods of Training
- Advantages and Disadvantages of Recruitment
- Methods of Selection
- Types of Selection Tests
- Performance Appraisal
Industrial Relations, Trade Unions and Social Security
- Meaning of Industrial Relations
- Objectives of Industrial Relations
- Causes of Poor Industrial Relations
- Methods to Improve Industrial Relations
- Meaning of Industrial Disputes
- Meaning of Trade Unions
- Objectives of Trade Unions
- Functions of Trade Unions
- Problems of Trade Unions in India
- Measures for Strengthening Trade Unions
- Concept of Social Security
- Scope of Social Security
- Social Security in India
Logistics and Insurance
- Logistics
- Classification of Logistics
- Need for Transportation
- Significance of Transportation
- Modes of Transport
- Choice of a Suitable Mode of Transportation
- Warehousing
- Importance of Warehousing
- Functions of Warehouses
- Warehousing
- Warehousing Documents
- Insurance
- Importance of Insurance
- Insurance
- Types of Insurance
Banking
- Banking
- Types of Bank
- Functions of a Central Bank
- Control of Credit by Reserve Bank of India
- Role of Banks in Economic Development
- Advantages of Opening a Bank Account
- Electronic Banking (E-Banking) - ATM, Credit and Debit Cards
- Financial Fraudulent Practices
Striving for a Better Environment
- Community Participation and Public Awareness
- Use of Efficient and Eco-friendly Technology
- Sustainable Use of Resources
- Environmental Values and Ethics
- The Environment Protection Act, 1986
- Functions of Central Pollution Control Board
- Definition: Expenditure
- Types of Expenditure
- Real-Life Examples
Maharashtra State Board: Class 11
Definition: Expenditure
Expenditure is the money a business spends to receive something in return, like goods, services, or assets.
Maharashtra State Board: Class 11
Types of Expenditure
| Feature | Capital Expenditure | Revenue Expenditure | Deferred Revenue Expenditure |
|---|---|---|---|
| Meaning | Money spent to acquire or improve long-term assets | Money spent on daily operations/running costs | Large revenue-like expense; benefit lasts over several years |
| Benefit Period | Long-term (more than one year) | Short-term (within one year) | 2–3 years, but not permanent |
| Accounting Effect | Added to concerned asset in Balance Sheet | Fully charged to Trading/Profit & Loss Account | Partly written off to Profit & Loss Account; the balance is shown as asset |
| Nature | Non-recurring(occasional), increases value of assets | Recurring (regular) keeps business running | Non-recurring, still revenue
|
| Purpose | Increases earning capacity or lifespan of asset | Maintains earning capacity for the period | Boosts business with benefit spread over future periods |
| Appearance in Books | Shown as Asset in Balance Sheet | Shown as Expense in Trading/Profit & Loss Account | Shown partly in both: Profit & Loss Account and Balance Sheet |
Maharashtra State Board: Class 11
Real-Life Examples
| Type of Expenditure | Real-life Example (In Case of a Bakery) |
|---|---|
| Capital Expenditure | Buying a delivery van |
| Revenue Expenditure | Paying monthly electricity bill |
| Deferred Revenue Expenditure | Spending a large sum on a two-year advertising campaign |
