What can be classified as Revenue receipts & revenue expenditure?

Revenue receipts

Revenue expenditure


Competition fees

Income from Socials

Rental fees

Donation (if not capitalized)

Proceeds from fund-raising projects (not capitalized)

Interest on bank deposits

Receipts from sale of food in club restaurant

Entertainment expenses

Rent of club premises

Competition prizes

Cost of fund raising projects

Repairs and maintenance of property

Sundry expenses to run the activities of club

Staff wages

Postage & Stationery expenses

Electricity and water expenses


What can be classified as Capital receipts and Capital Expenditure?

Capital receipts

Capital Expenditure


Building funds

Entrance fees

Life membership fees (if capitalized)

Purchase of fixed assets

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