Wednesday, January 2, 2019

EX 1-14 Net income and dividends

The income statement for the month of February indicates a net income of $17,500. During the same period, $25,500 in cash dividends were paid. 

Would it be correct to say that the business incurred a net loss of $8,000 during the month? Discuss.


Answer:

No. It would be incorrect to say that the business had incurred a net loss of $8,000. The excess of the dividends over the net income for the period is a decrease in the amount of stockholders’ equity (retained earnings) in the business. 

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