16
Jan

What are the steps to calculate the "Beginning retained earnings" given these numbers? This is part of my HW for financial accounting.

Net income for 2005 - $ 31,000

Net income for 2006 - 43,000

Dividends for 2005 - 12,900

Dividends for 2006 - 19,100

Total assets at the end of 2005 - 129,000

Total assets at the end of 2006 - 244,000

Thanks


Answer:
Assuming 2005 is the first year of operations, beginning retained earnings would be $31,000. However, I have a feeling there is more information related to this question.

Beginning retained earnings is nothing more than the sum of net income for all periods in the firms history prior to the period being reported.

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