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حسابداری و مالی::
حساب حقوق صاحبان سهام
When the income statement accounts are closed, the net amount will be recorded in a stockholders' (or owner's) equity account.
The balance sheet reports the balances in the asset, liability, and stockholders' equity accounts as of the final moment of the accounting period.
to pay 30 days later, both the asset Accounts Receivable and the stockholders' equity account Retained Earnings will increase.
The statement of stockholders' equity lists the changes that had occurred during the accounting period in the corporation's stockholders' equity accounts.
• Stockholders' Equity accounts (Examples: Common Stock, Retained Earnings)
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