Capital and revenue are two categories used in accounting to classify different types of financial transactions and expenses:1. Capital: Capital refers to funds or assets that are used to start, maintain, or expand a business. Capital expenditures are typically long-term investments that are expected to provide benefits over an extended period. Examples of capital expenditures include purchasing land, buildings, machinery, and equipment. These expenditures are recorded on the balance sheet and are usually depreciated over their useful life.2. Revenue: Revenue, on the other hand, refers to the income earned by a business from its normal operating activities. This includes sales revenue, service revenue, interest revenue, and any other income generated by the business. Revenue is recorded on the income statement and represents the total amount of money earned by the business before deducting expenses.In summary, capital refers to investments in assets that provide long-term benefits to the business, while revenue refers to the income generated from the business's day-to-day operations.