Business I / Liabilities and Equity
Practice question · Multiple choice

Retained earnings sit at 4 million and the bank account holds 200,000. Where did the rest go?

Hints
  1. Retained earnings sit on the right side of the balance sheet. Ask what the left side shows.
  2. Profit kept in the business had to be used for something. What?
Show the answer

B. Into other assets: inventory, equipment, receivables

Why

Retained earnings are a claim figure on the financing side, and the assets side records what the money was turned into, a factory, mostly. Reading it as a cash reserve is the classic misinterpretation, and it is why a profitable firm can have a large retained-earnings balance and no ability to pay a dividend.

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