Which Account Does A Corporation Use To Record Earnings Not Yet Distributed To Stockholders

The Retained Earnings Account Is Used

The Account used by a corporation / company to record earnings not yet distributed to stockholders / shareholders during the accounting period is Retained Earnings or Unappropriated Retained Earnings.

From this unappropriated retained earnings, the distribution of earnings made to stockholders / shareholders of a corporation / company during the accounting period is Dividend.

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