Revenue income

Capital income

Capital expenditure

Revenue expenditure

interest paid on mortgages and loans

land

wages paid to employees

vehicles

heating and lighting

land

fixtures and fittings

inventory

insurance

machinery and equipment

owner's savings

mortgage

rent received 

money received from the sale of shares

credit sales

loan from bank

credit sales

commission received

interest received on savings

discount received (business pays a reduced price on goods)

owner's investing their personal savings in the business

a type of bond issued by large companies to raise money. investors receive interest on their loan which paid back in full by an agreed date

issued by the company  to shareholders who own the business

a long term loan usually used to buy property, such as a business premises 

an accounting technique used to spread the cost of an asset over its useful life

when an asset increases in value over time

Money the business owes from supplies purchased but not yet paid for

reduces the value of an asset by the same amount each year over its life

an asset is depreciated by a set percentage of its remaining value each year.