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Which of the Following is Not a Capital Receipt? -Explanation

Which of the following is not a Capital Receipt? (a) Sale of old Newspaper (b) Sale of Machinery (c) Loan taken from Bank (d) Capital introduced

 Which of the following is not a Capital Receipt? 

(a) Sale of old Newspaper 
(b) Sale of Machinery 
(c) Loan taken from Bank 
(d) Capital introduced by proprietor

(a) Sale of old Newspaper 


Sale of old Newspaper is not a Capital Receipt from the following.

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