What is retained earnings it is expenses item or liability item


What is retained earnings & provison & will be account into the accounts

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What is retained earnings it is expenses item or liability item

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Neither. It's equity. As in Assets = Liabilities + Equity. It's part of equity, part of the net worth. If you've already done sole proprietorships with a capital account, your stock and retained earnings accounts are replacing the capital account, but it's still equity.

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what is retained earnings & provison & will be account into the accounts

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I don't understand what you're asking because that's not a sentence.