Examlex
What are the four elements of history?
Accounting Period
A specific time span for which financial statements are prepared, commonly a quarter or a year.
Dividends Account
An account used in bookkeeping to track dividends declared by a company to be paid out to its shareholders.
Retained Earnings
The portion of net profits not distributed as dividends to shareholders but retained by the company for reinvestment or to pay off debt.
Sole Shareholder
An individual or entity that is the only owner of all the shares of a company, thus having complete control over its operations.
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