Examlex
Which of the following is a yearly document that describes a company's financial status and usually discusses a company's financial activities during the past year and its prospects for the future?
Statement of Stockholders' Equity
A financial report detailing changes in the equity section of the balance sheet, including shares, dividends, and earnings over a period.
Closing Entry
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts.
Retained Earnings
The portion of net income left over for the business after it has paid out dividends to its shareholders.
Retained Earnings
The portion of net earnings not paid out as dividends but retained by the company to be reinvested in its core business or to pay debt.
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