Which of the Following Is NOT an Account Appearing in the Equity

question 22

Multiple Choice

Which of the following is NOT an account appearing in the equity section of a corporation's statement of financial position?

• A) Contributed Surplus
• B) Common Shares
• C) Owner's Equity
• D) Accumulated Other Comprehensive Income

---

Definitions:

Watchdog Audience

An audience that acts as a guardian or overseer, especially in holding institutions accountable for their actions.

Primary Audience

The main group of intended receivers for a particular message or piece of content.

Initial Audience

The primary group or individuals for whom a piece of writing, presentation, or communication is intended.

Conversational Language

The informal, often spontaneous language used in personal or casual dialogue.