Capital example sentences

Discount on issue of debentures is a capital loss and is shown on the asset side of the balance sheet under the head “Miscellaneous Expenditure” till it is written-off.It is a loan capital raised by the company from general public.The Receipts and Payments Account is a summarised cash book which records all cash Receipts and cash Payments without distinguishing between capital and revenue items, and between items relating to the current year and those relating to previous or future years.Plan capital expenditure, like its revenue counterpart, relates to central plan and central assistance for state and union territory plans.The amount of authorised capital, together with the number of shares in which it is divided, is stated in the Memorandum of Association but the classes of shares in which the company's capital is to be divided, alongwith their respective rights and obligations, are prescribed by the Articles of Association of the company.In a capitalist country production activities are mainly carried out by capitalist enterprises.A part of the earnings is saved and kept for buying capital for the next season.Capital employed means the long-term funds employed in the business and includes shareholders fund, debentures and long-term loans.Proper financial planning must be done to determine the requirement of capital, source from which capital will be raised and the best ways of utilising the capital in the firm.The historic imperial city of Delhi became a dusty provincial town in the nineteenth century before it was rebuilt as the capital of British India after 191 Let us look at the story of Delhi to see what happened to it under colonial rule.The discount/loss on issue of debentures is a capital loss or a fictitious asset and, therefore, must be written-off during the life time of debentures.The discount on issue of debentures can be written-off either by debiting it to profit and loss account or out of the capital profits, if any, during the life time of debentures.This ratio can also be computed in relation to total assets in lead of net assets (capital employed) It may be noted that the total of Debt Ratio and Proprietory Ratio will be equal to This ratio measures the extent of the coverage of long-term debt by assets.When the interest rate is very high everyone expects it to fall in future and hence anticipates capital gains from bond-holding.It is that portion of the called up capital which has been actually received from the shareholders.