Difference between revisions of "Retained earnings"

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==Definitions==
 
==Definitions==
 
According to [[College Accounting: A Practical Approach by Slater (13th edition)‎]],
 
According to [[College Accounting: A Practical Approach by Slater (13th edition)‎]],
:[[Retained Earnings]]. Accumulated profits of a corporation that have been kept in the business and not paid out as dividends. [[Retained Earnings]] is part of stockholders' equity.
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:[[Retained earnings|Retained Earnings]]. Accumulated profits of a corporation that have been kept in the business and not paid out as dividends. [[Retained Earnings]] is part of stockholders' equity.
 
According to [[Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition)]],
 
According to [[Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition)]],
 
:[[Retained earnings]]. The portion of the firm's earning that have been saved rather than paid out as dividends.
 
:[[Retained earnings]]. The portion of the firm's earning that have been saved rather than paid out as dividends.
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According to [[Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition)]],
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:[[Retained earnings]]. They represent the cumulative total of all [[earnings]] kept by the company during its life.
  
 
==Related concepts==
 
==Related concepts==

Latest revision as of 03:28, 9 November 2019

Retained earnings are accumulated profits of a corporation that have been kept in the business and not paid out as dividends. Retained Earnings is an account and a part of stockholders' equity.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Retained Earnings. Accumulated profits of a corporation that have been kept in the business and not paid out as dividends. Retained Earnings is part of stockholders' equity.

According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),

Retained earnings. The portion of the firm's earning that have been saved rather than paid out as dividends.

According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),

Retained earnings. They represent the cumulative total of all earnings kept by the company during its life.

Related concepts

Related lectures