A classified balance sheet shows its three main sections -- assets, liabilities and stockholders' equity -- as subcategories to aid financial statement users in identifying different types of items.

Most business owners are familiar with the term “net income.” But what about “retained earnings?” This financial metric is just as important as net income, and it’s essential to understand what it is ...

Here's how to show changes in retained earnings from the beginning to the end of a specific financial period. Many, or all, of the products featured on this page are from our advertising partners who ...

Discover how share premium accounts are positioned on balance sheets and their strategic financial uses, including issuing bonus shares and expense coverage.

Finding how much a company pays in total dividends is pretty easy if you know where to look. One way to calculate total dividends paid in any given period is to look at net income, and the change in ...

Retained earnings are profits that are earned by a company but are not distributed out to shareholders as dividends payments. Retained earnings can be used to fund operations, for large capital ...