The account that represents the accumulated earnings of the corporation that have not been paid out to stockholders as dividends is called Paid In Capital in Excess of Par.

Question

Quizplus · Accepted Answer

The account that represents the accumulated earnings of the corporation that have not been paid out to stockholders as dividends is called Retained Earnings. Paid In Capital in Excess of Par refers to the amount of money that investors have paid for shares in excess of the stock's par value.

The Account That Represents the Accumulated Earnings of the Corporation