How does the existence of appropriations affect the amount of retained earnings available for dividends?

The Retained Earnings account is updated each year upon the completion of the Financial Year Close Off. It is a cumulative account used for reporting purposes ... Nonprofits use a specific type of accounting, called fund accounting, to ... These assets can be distributed out to the stockholders as retained earnings. In accounting, the retained earnings at the end of one accounting period are the opening retained earnings in the next period, to which is added the net income ... Retained Earnings. Revenue Accounts. 4000, Product #1 Sales. 4020, Product #2 Sales. 4040, Product #3 Sales. 4060, Interest Income. 4080, Other Income. 4540 ... The balance of this account appears as Reserves & Surplus in the Balance Sheet for the year. In this case we show how to configure an account of this kind in ... In the Name box, enter a name for your prior year Retained Earnings account, for example Prior Year or Previous Year Profit/Loss . In the Type box, select ... ... accounting for the dividend in kind at the recorded amount may not be appropriate. ... Consistent with the accounting for stock dividends, retained earnings ... because reinvested earnings are recorded only for equity in direct investment and investment funds, but not for other types of equity, it may be useful for some ... Toggle between All Accounts, or by Account Type with the Asset, Liability, Equity, Income ... For more information on the Retained Earnings account, use the ... The Retained Earnings account accumulates the company's net income or loss that is retained by the company. Retained earnings are summarized over the years ...