Those receipts which are generated in the form of capital is called capital receipts. It denotes the amount received by a firm from the owner or from outsiders like creditors, debenture holders as a loan. It also includes the amount received from the sale of fixed assets.
Some examples of capital revenue are as follows:
- Amount received by issuing shares and debentures.
- Amount received from owner as additional capital or share capital.
- Bank loan.
- Loan from others financial institutions or persons.
- Amount received by selling fixed assets.