2018 Balancing Capital & Revenue Expenditure

2018 Balancing Capital & Revenue Expenditure

Presented by Darren Leiser - 2 CPD Points

Course Description: This course looks at the distinction between capital and revenue expenditure in a business. This is an extremely wide area and may have different meanings through accounting standards and tax legislation. This course focusses on the accounting treatment of capital and revenue expenditure. It also deals extensively with capital project investment techniques. Brief mention is made of the tax impact in the final section.

The first section deals with categorising capital and revenue expenditure generally and explains the impact such decisions may have on the Income Statement and Balance Sheet; Sections two and three take a look at the accounting treatment of tangible and intangible assets under FRS 102. Then there is a review of Capital Project Investment Appraisal techniques and describe how each of these tools may be used for evaluating potential projects, with reference to

  • The Payback Period;
  • The Accounting Rate of Return (ARR);
  • The Net Present value (NPV): and
  • The Internal Rate of Return (IRR).

About the Presenter: Darren Leiser has over twenty years of experience in the profession. He was with Grant Thornton LLP for several years and then became a Technical Manager with Macintyre Hudson LLP. He is now a freelance lecturer, author and independent audit file reviewer. He has lectured for many top organisations such as CCH, ICAS, Mercia and Macintyre Advisory Services. He has also taught at the University of Hull and Durham University. He has extensive experience in many specialist areas such as pension schemes, charities and solicitor audits. Darren presents a wide variety of courses and prides himself on the practical advice he dispenses.

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