Statement of Retained Earning | Class 12 Account | Financial Statements (Modern Method) | NEB | BBS
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- เผยแพร่เมื่อ 27 ส.ค. 2024
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This video is from the chapter 7 i.e., Financial Statements (Modern Method) according to the new syllabus designed by NEB for class 12 Accounting. Here, we have discussed the basic format and concept of Statement of Retained Earning.
We start the statement by placing the opening balance of retained earning (from Trial Balance) which we add with Net Income (from Income Statement). By adding them, we get total profit available for distribution. Finally, we deduct some distribution including dividend and reserve to get closing balance of Retained Earning. This video is also useful for BBS 1st year students.
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sir if proposed dividend are given in percentage in aadational information the how can treat it
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