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Explain product line pricing.
Retained Earnings
The cumulative amount of net income left over for a company after it has paid out dividends to its shareholders, often reinvested into the company.
Prior Period Adjustments
Corrections of errors in financial statements of previous periods or adjustments for changes in accounting policies, presented in the current period's equity section.
Retained Earnings Statement
A financial statement that outlines the changes in retained earnings for a specific period.
Treasury Stock
Treasury stock consists of shares that were issued and subsequently reacquired by the issuing corporation, reducing the amount of outstanding stock on the open market.
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