Capital income in i&e a/c

Hi,

Is it correct to show the income from "sale of old furniture" in "Income-Side" of I&E a/c.??

Because as we have learnt, I&E a/c records only incomes and expenditures of "Revenue-Nature"  .

A question in "Scanner- Inter_CMA" of chapter name: NPO's has recorded such transaction. But, is'nt it wrong?? And the amazing point is that their Balance-Sheet is also getting tallied. HOW??

Please explain whether we can post Capital Income or Expenditures also in I&E a/c or not.

Many Thanks....