Earned Surplus
Another term for retained earnings the portion of net profits that is not distributed as dividends but kept within the company to reinvest or pay down debt. It accumulates over time and reflects how much profit has been reinvested into business growth.
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Expenditure
The total amount spent by a business to acquire assets, goods, or services. It includes both capital expenditures (long-term investments)…
Exchange Gain/Loss
The profit or loss from converting one currency to another due to exchange rate fluctuations. These arise in international transactions…
Employee Liabilities
Amounts owed by a company to its employees or on their behalf. This includes unpaid wages, accrued vacation, payroll taxes,…
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