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retained earnings statement

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A financial statement that reports the current year information contained in the general ledger account Retained Earnings. The statement will include the beginning balance, prior period adjustments, net income for the current period, dividends declared in the current period, and the ending balance. Also see statement of stockholders’ equity and statement of retained earnings.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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