Stockholders' Equity will be increased by all of the following accounts except:
A) dividends
B) revenues
C) owners' investments
D) all of the above increase Stockholders' Equity.

Question

Quizplus · Accepted Answer

Dividends are distributions of profit to shareholders, which decrease Stockholders' Equity, rather than increasing it. Revenues increase Stockholders' Equity because they represent the income earned by the company. Owners' investments also increase Stockholders' Equity as they represent additional funding provided by the owners of the company.

Stockholders' Equity Will Be Increased by All of the Following