Capital and Revenue - CBSE STD 11 Commerce Account Questions

A new machine is purchased for ₹ 60,000, ₹ 800 were spent on its carriage and ₹ 1,500 were paid as wages for its installation.
A sum of ₹ 10,000 was spent on painting the new factory.
₹ 5,000 paid for the erection of a new machine.
₹ 2,000 were spent on repairs before using a second hand generator purchased recently.
₹ 1,500 were spent on the repair of a machinery.
₹ 10,000 was paid as brokerage on issue of shares and other expenses of issue were ₹ 25,000.

State whether the following expenditure are Capital, Revenue or Deferred Revenue. Give reasons:

Furniture of the book value of ₹ 10,000 were sold off at ₹ 2,500 and new furniture of the value of ₹ 6,000 were acquired, cartage on purchase ₹ 50.
Property purchased for ₹ 20,00,000 and ₹ 1,50,000 paid for its registration and legal fee.
Replacement of old machine by a new one.
Damages paid by a transport company to its passengers injured in an accident.
Erection of shed for parking of vehicles at a cost of ₹ 10 Lac.

State with reasons whether the following receipts would be treated as Capital or Revenue:

₹ 5,000 received from a customer whose account was previously written off as bad.
₹ 20,000 received from sale of old machine.
₹ 2,60,000 received from sale of stock-in-trade.
₹ 5,00,000 is contributed by a partner as capital.
Took a loan of ₹ 10 Lac from Punjab National Bank.
Received ₹ 4 Lac as subsidy from State Government.
Received ₹ 8 Lac as grant from State Government for the construction of quarters for the staff.

Classify the following into Capital, Revenue and Deferred Revenue expenditure, stating reasons in each case:

A sum of ₹ 32,000 has been spent on a machine as follows: (i) ₹ 20,000 for addition to double the output, (ii) ₹ 5,000 for repairs necessitated by negligence and (iii) ₹ 7,000 for replacement of worn-out parts.
Total expenditure on a cinema building during the year was ₹ 2,00,000 out of which 20% related to repairs and 80% represented improvements and additions.
Compensation paid to a retrenched employee for the loss of employment.
Second-hand furniture worth ₹ 40,000 was purchased and repairing of this furniture cost ₹ 15,000. The furniture was installed by own workmen-wages for this being ₹ 5,000.
A person was injured by the motor car of the company. ₹ 10,000 was paid to him by way of compensation.
Advertisement expenditure in special advertisement drive.

Distinguish between Capital Receipts and Revenue Receipts.

What is Capital Expenditure? Give six examples of Capital Expenditure.

Explain Revenue Expenditure with examples.

Give three points of distinction between Capital Expenditure and Revenue Expenditure.