Calculate dividends by subtracting year-end retained earnings from start-year retained earnings, then net income. Dividend payout ratio (DPR) is found by dividing total dividends by net income to ...

The expanded accounting equation builds upon the basic accounting equation's use of assets, liabilities and equity by ...

Each component of the expanded accounting equation – assets, liabilities, owner's capital, revenues, expenses and withdrawals or dividends – plays a distinct role in reflecting the financial ...