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Which account below is not an account of equity? A. Cash. B. Dividends. C. Reserves. D. Retained Earnings.

Question

Which account below is not an account of equity?

A. Cash
B. Dividends
C. Reserves
D. Retained Earnings

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Solution

The answer is A. Cash.

Here's the step-by-step explanation:

A. Cash is an asset account, not an equity account. It represents the amount of cash the company has on hand.

B. Dividends is an equity account. It represents the amount of earnings distributed to shareholders.

C. Reserves is an equity account. It represents the portion of earnings that has been set aside for specific purposes.

D. Retained Earnings is an equity account. It represents the amount of earnings that has been retained in the business rather than distributed to shareholders.

Therefore, the correct answer is A. Cash, as it is an asset account, not an equity account.

This problem has been solved

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