Welcome to the accounting lesson for ninth-year students focusing on capital and revenue expenditure. The instructor explains the difference between these two types of expenses, providing examples such as the total capital expenditure on a van, including the installation of a business logo, shelves, and insulation, amounting to €22,400, and calculating the annual revenue expenditure for the day-to-day running costs. The lesson emphasizes understanding these costs for managing a business and highlights the challenges students face in covering day-to-day expenses with a small stipend.