Retained Earnings: Difference between revisions

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{{Learning concept
{{Learning concept
|Description=That portion of shareholders' (owners') equity resulting from profits earned and retained in the business.
|Description=That portion of shareholders' (owners') equity resulting from profits earned and retained in the business. Profit increases retained earnings; losses and dividends reduce retained earnings.
|Wikipedia reference=http://en.wikipedia.org/wiki/Retained_Earnings
|Wikipedia reference=http://en.wikipedia.org/wiki/Retained_Earnings
}}
}}

Latest revision as of 17:17, 19 January 2014

Description

That portion of shareholders' (owners') equity resulting from profits earned and retained in the business. Profit increases retained earnings; losses and dividends reduce retained earnings.

Concept Prerequisite

Wikipedia Reference

http://en.wikipedia.org/wiki/Retained Earnings

Learning Material

Covered in Topic(s)

 
Basic Financial Statements
Stockholders Equity: Paid in Capital
The Accounting Cycle: Capturing Economic Events