1. Introduction:

2. Exhibit 3.1: Business Transactions:

3. Capital Expenditures:

3.1 Definitions:

3.2 Characteristics/Test:

3.3 Types:

3.4 Examples:

4. Revenue Expenditure:

4.1 Definitions:

4.2 Characteristics/Tests:

4.3 Disclosures In Final Accounts:

4.4 Examples:

5. Deferred Revenue Expenditure:

5.1 Definitions:

5.2 Examples:

6. Capital Receipts:

6.1 Definitions:

6.2 Characteristics/Tests:

6.3 Disclosure In Final Accounts:

6.4 Examples:

7. Revenue Receipts:

7.1. Definitions:

7.2. Characteristics/Tests:

7.3. Disclosure In Final Accounts:

7.4. Examples: