All of the following are normally found in a corporation's shareholders' equity section EXCEPT
A) dividends in arrears.
B) common shares.
C) share capital.
D) retained earnings.

Question

Quizplus · Accepted Answer

Dividends in arrears are not part of shareholders' equity; they represent unpaid dividends on preferred shares and are typically disclosed in the notes to the financial statements, not recorded in the shareholders' equity section. Common shares, share capital, and retained earnings are all components of shareholders' equity.

All of the Following Are Normally Found in a Corporation's