{"id":2677,"date":"2022-07-06T14:50:10","date_gmt":"2022-07-06T14:50:10","guid":{"rendered":"https:\/\/mtsmugorontalo.sch.id\/?p=2677"},"modified":"2023-04-24T21:02:41","modified_gmt":"2023-04-24T21:02:41","slug":"what-are-retained-earnings-in-accounting-sage","status":"publish","type":"post","link":"https:\/\/mtsmugorontalo.sch.id\/index.php\/2022\/07\/06\/what-are-retained-earnings-in-accounting-sage\/","title":{"rendered":"What are retained earnings in accounting? Sage Advice United Kingdom"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Statement of financial position, statement of comprehensive income, and statement of changes in equity<\/a><\/li>\n<li><a href=\"#toc-1\">SIC-8 \u2014 First-time Application of IASs as the Primary Basis of Accounting<\/a><\/li>\n<li><a href=\"#toc-2\">How does a balance sheet work?<\/a><\/li>\n<li><a href=\"#toc-3\">Company<\/a><\/li>\n<li><a href=\"#toc-4\">Statement of retained earnings example<\/a><\/li>\n<li><a href=\"#toc-6\">Making Tax Digital<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"256px\" alt=\"statement of retained earnings example\"\/><\/p>\n<p>These sequenced \u201csnap-shots\u201d detail what financial transactions took place in a particular period and what the overall result of those transactions were. A balance sheet gives information on a business&#8217;s value at a certain point in time. The balance sheet is one of the documents that a business&#8217;s stakeholders, such as managers, suppliers, <a href=\"https:\/\/www.thenina.com\/retail-accounting-as-a-way-to-enhance-inventory-management\/\">retail accounting<\/a> and owners, will be most interested in. An investor also may want to read and analyse a company&#8217;s balance sheet before investing in its stock. They can be divided into current liabilities and long-term liabilities. Figure 1 shows the overall structure of a company&#8217;s balance sheet with assets, liabilities,  and equity.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is included in statement of retained earnings?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>A statement of retained earnings, sometimes called a statement of changes in equity, shows the sum of the earnings that a company has accumulated and kept in the business since it started operations.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Financial statements are an essential tool for individuals and businesses to track and manage their financial performance and position. However, it is still important to keep  track of your business expenditure, profit, loss, and your equity. If you write yourself a check at the end of the year, your retained earnings will also be affected.<\/p>\n<h2 id=\"toc-0\">Statement of financial position, statement of comprehensive income, and statement of changes in equity<\/h2>\n<p>The company\u00e2\u20ac\u2122s internal regulations define the respectiverights attached to the various shares, e.g. as regards dividendentitlement or voting at company meetings. In practice it is usuallyonly larger companies which have different classes of share capital. Retained profit brought forward is the combined retained profit from every accounting period since a business began. For example, if a business is in its third year and had a retained profit of \u00a35,000 in each of the first two years, then its retained profit brought forward would be \u00a310,000. While financial statements can be complex and technical, with a little practice and understanding of key concepts, you can master this important skill and use it to your advantage.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"254px\" alt=\"statement of retained earnings example\"\/><\/p>\n<p>Preferred StockA preferred share is a share that enjoys priority in receiving dividends compared to common stock. Deducting operating expenses from gross margin produces operating <a href=\"https:\/\/www.globalvillagespace.com\/GVS-US\/main-features-of-bookkeeping-and-accounting-in-the-real-estate-industry\/\">https:\/\/www.globalvillagespace.com\/GVS-US\/main-features-of-bookkeeping-and-accounting-in-the-real-estate-industry\/<\/a> profit. Plus &#8211; few of them will know what their retained profits actually are. 2) Credit bank \u00a380,000, Dr Property \u00a380,000 3) Credit Bank \u00a310,000 Dr Plant and Machinery \u00a310,000.<\/p>\n<h2 id=\"toc-1\">SIC-8 \u2014 First-time Application of IASs as the Primary Basis of Accounting<\/h2>\n<p>The extra \u00a3100 a year in total goes in to main bank, treasurer then switches these funds to a set aside bank account and adjusts them out of I &#038; E to special reserve. You would surley need to dispose of assets into cash to create  this reserve and if this is the case do you put cash in seperate bank account matching the resevre liability of \u00a320,000. More detailed definitions can be found in accounting textbooks or from an accounting professional.<\/p>\n<p>It\u2019s a list of everything your business owns , as well as everything it owes to others . Calculate the amounts shown in the statement of changes in equity and statement of financial position in relation todividends for the year. At the end of the year companies may propose or declare a dividendto the ordinary shareholders (i.e. tell the shareholders the amount of adividend to be paid after the year-end).<\/p>\n<h2 id=\"toc-2\">How does a balance sheet work?<\/h2>\n<p>Revenue and retained earnings are crucial for evaluating a company\u2019s financial health. Each number highlights a different aspect of the bigger picture. Retained earnings are important for the assessment of the financial health of a company. That net income lets the company distribute money to shareholders or use it to invest in its own growth. Dividends can only be paid out of retained profits (i.e. profits left in the business after corporation tax has been paid). Rather than setting out separate requirements for presentation of the statement of cash flows, IAS 1.111 refers to IAS 7 Statement of Cash Flows.<\/p>\n<p>From this we can see the subsidiary\u2019s post-acquisition profits are $15,000. These belong to, and so are allocated, 80% to the group\u2019s retained earnings and 20% to the NCI. Further we can note that the net assets of the subsidiary at acquisition is $65,000. This is a key figure for the calculation of goodwill which is our next working. In the next working, the fair value of the net assets of the subsidiary at the date of acquisition are established by taking into account the fair value adjustment on the land. The post-acquisition profits of the subsidiary are also determined and split between the parent and the NCI in the proportion of their shareholdings.<\/p>\n<h2 id=\"toc-3\">Company<\/h2>\n<p>Read our detailed guide on retained earnings and how they are calculated. Learn how thousands of businesses like yours are using Sage solutions to enhance productivity, save time, and drive revenue growth. The GoCardless content team comprises a group of subject-matter experts in multiple fields from across GoCardless. The authors and reviewers work in the sales, marketing, legal, and finance departments. All have in-depth knowledge and experience in various aspects of payment scheme technology and the operating rules applicable to each. Retained earnings represent the portion of the cumulative profit of a company that the business can keep or save for later use.<\/p>\n<ul>\n<li>If you\u2019ve taken on a business loan, you can allocate part of your retained earnings to pay off the debt and spend lower on interest payments.<\/li>\n<li>It\u2019s often the most important number, as it describes how a company performs financially.<\/li>\n<li>Dividends.Dividends are payments made to shareholders from PAT, proportionate to the number of shares they own.<\/li>\n<li>Total equity is a business&#8217;s capital that belongs to shareholders.<\/li>\n<\/ul>\n<p>Reserves appear in the liabilities section of the balance sheet, while retained earnings appear in the equity section. In fact, some very small businesses \u2013 such as sole traders \u2013 might not even account for retained earnings and instead may simply consider it part of working capital. The ultimate goal as a small business owner is to make sure you accumulate these funds. You can use them to further develop your business, pay future dividends, cover any debt, and more. They need to know how much return they\u2019re getting on their investment. The statement of retained earnings paints a clear picture of that.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Statement of financial position, statement of comprehensive income, and statement of changes in equity SIC-8 \u2014 First-time Application of &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-2677","post","type-post","status-publish","format-standard","hentry","category-bookkeeping","latest_post"],"_links":{"self":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts\/2677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/comments?post=2677"}],"version-history":[{"count":1,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts\/2677\/revisions"}],"predecessor-version":[{"id":2678,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts\/2677\/revisions\/2678"}],"wp:attachment":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/media?parent=2677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/categories?post=2677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/tags?post=2677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}