﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Ratio, Proportion, Indices, Logarithm-1 *'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Economics: Chapter - 2,3 | आर-पार के MCQs*'✧

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🎉 CA ke Superstars, Taiyaar Ho Jao! 🎉
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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws : Entire Indian Contract Act | One Shot *'✧

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Hello Bacho! 👋
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✧'*Business Laws: The Companies Act, 2013 | RRR 2.0 Series*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Ratio, Proportion, Indices, Logarithm-2*'✧

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📝 Tip of the Day for CA Foundation 📚

✨ *Focus on Concepts, Not Just Formulas!*
Understanding the "why" behind each topic will help you solve tricky questions with ease — especially in Accounts and Law. 💡

✅ Revise smart, not just hard!
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✧'*Business Laws: The Indian Partnership Act, 1932 | RRR 2.0 Series*'✧

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Deferred Revenue Expenditure
Meaning:
Deferred Revenue Expenditure refers to expenses that are revenue in nature but whose benefit extends beyond the current accounting year. These are initially recorded as assets and then written off over a few years.

🔹 Examples:
- Heavy advertising cost for a new product launch
- Preliminary expenses of a company
- Major repairs of machinery

📌 Key Points:
- Treated as an asset initially
- Written off over 3 to 5 years (depending on estimated benefit)
- Helps in matching cost with revenue

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Indian Partnership Act, 1932 | RRR 2.0 Series*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Permutation and Combination -1*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Dissolution of Firm | Practice Session -12*'✧

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