What is extraordinary and exception items in accounting Doubts plse explain

Extraordinary items are rare, infrequent, and unusual events that are outside the control of the company and not likely to occur again. 
Exceptional items, on the other hand, are significant events that are not part of the normal course of business, but are more likely to occur than extraordinary items. 
In the balance sheet, extraordinary items and exceptional items are reported separately from the company's normal operating activities. Extraordinary items are reported as a separate line item in the income statement, while exceptional items are included in the income statement as part of the operating profit or loss.