Difference between revisions of "Appropriated retained earnings"
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| − | [[Appropriated retained earnings]] ([[restricted retained earnings]]) is that portion of Retained Earnings that is not available for dividends. | + | [[Appropriated retained earnings]] ([[restricted retained earnings]]) is that portion of [[Retained Earnings]] that is not available for dividends. |
==Definitions== | ==Definitions== | ||
According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
| − | :[[Appropriated retained earnings]] ([[restricted retained earnings]]). That portion of Retained Earnings that is not available for dividends. | + | :[[Appropriated retained earnings]] ([[restricted retained earnings]]). That portion of [[Retained Earnings]] that is not available for dividends. |
==Related concepts== | ==Related concepts== | ||
Latest revision as of 03:31, 9 November 2019
Appropriated retained earnings (restricted retained earnings) is that portion of Retained Earnings that is not available for dividends.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Appropriated retained earnings (restricted retained earnings). That portion of Retained Earnings that is not available for dividends.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
