CMA Foundation Dec 2026 | Paper 2 FFCA — Capital & Revenue ALL MCQs Solved

CMA Foundation December 2026 students — this video covers ALL MCQs on Capital & Revenue Expenditure/Receipts from Paper 2 (FFCA), solved one by one with clear reasoning for each option. 📌 What's covered in this video: ✅ Capital vs Revenue Expenditure — how to identify the difference in any MCQ ✅ Capital vs Revenue Receipts with examples ✅ Deferred Revenue Expenditure concept ✅ Tricky MCQs on trial run costs, repair costs, insurance claims, NPO fund expenses ✅ Common mistakes students make while solving Capital & Revenue questions ✅ Free downloadable PDF with all solved MCQs 🎯 This chapter is a guaranteed scoring area in CMA Foundation FFCA — master these concepts and you'll never lose marks on Capital & Revenue questions again. 📥 FREE PDF DOWNLOAD: Link available in the description box below and pinned as the first comment. 💬 Got doubts on any question? Drop them in the comments — I'll help you out. ⏱️ TIMESTAMPS: 0:00 Intro — Capital & Revenue MCQs 0:18 Festive Advance to Employee 1:04 Travel Expense for Asset Purchase (Capital Expenditure) 1:39 Trial Run Cost — Why It's Capital Expenditure 2:16 Repair Cost vs Extension Cost 5:03 When Expenditure is Capital in Nature 6:37 Cost of Goods Purchased for Resale 7:40 Insurance Claim on Machinery Damage 9:00 NPO Separate Fund Expenses 10:04 Deferred Revenue Expenditure — Advertisement Example 👉 Subscribe for more CMA Foundation Paper 2 FFCA chapter-wise MCQ solving, free study material, and exam strategy. --- 🔗 Useful Links: Free PDF (Capital & Revenue MCQs Solved): [link in description/pinned comment] Full ICMAI Question Bank Playlist: Must Do Kit For December 2026: 📚 Join Our CA/ CMA Foundation & Intermediate Classes 👉 Modes: Face-to-Face (Kolkata), Live Online, Google Drive, and Pendrive 📞 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: / 🌐 𝐕𝐢𝐬𝐢𝐭: ‎🌐 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩 𝐂𝐡𝐚𝐧𝐧𝐞𝐥: 🌐 𝐓𝐞𝐥𝐞𝐠𝐫𝐚𝐦: 🌐 𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦: #CMAFoundation #FFCA #CapitalAndRevenue #CMAFoundationDecember2026