Appropriated vs. Unappropriated Retained Earnings | Easy Guide for BSA Students

Описание: In this video, we explore the two types of retained earnings: Appropriated and Unappropriated.

We begin by discussing the different forms of appropriation—Legal, Contractual, and Voluntary—which are primarily used to place restrictions on the declaration of dividends.

Next, we examine the various factors that directly affect retained earnings, including net income, prior period adjustments, dividend declarations, appropriations, and the retirement of treasury shares, among others.

From there, we move on to share dividends, distinguishing between small share dividends and large share dividends, and analyzing how each impacts retained earnings.

Finally, I hope this tutorial helps deepen your understanding of retained earnings. If you found this helpful, don’t forget to subscribe for more free accounting lessons!

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Timestamps:
00:00 - 2:40 - Appropriated vs. Unappropriated Retained Earnings
02:41 - 13:45 - Types of Appropriation (Legal, Contractual, Voluntary) + Problem #1
13:46 - 23:57 - Key Items Affecting Retained Earnings
23:58 - 32:02 - Problem #2: Comprehensive Example
32:03 - 44:42 - Share Dividends (Small vs. Large) + Problem #3
44:43 - 48:13 - Wrap-up: Theory Questions