Question
Explain Cost, Expenses and Expenditure.

Answer

  1. Costs: A cost is a derived value of money consumed to produce a current or future outcome; hence, costs provide management a decision supporting view to improve business economics. Costs are expressed as a value measured in relationship to a causal volume of consumption.
  2. Expenses: An expense is a specific accounting event related to the outflow of cash. Expense simply records the event and is used to understand ‘what happened’ from an accounting perspective.
  3. Expenditure: Expenditure is a payment or disbursement. The expenditure may be for the purchase of an asset like buying machinery, paying dues for items bought on credit, a distribution to the owners, buying raw material, paying for advertising, salaries, etc.

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