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Retained profit

Capital introduced is $200. Capital brought forward at the beginning of the year amount to $400 and liabilities are $280. Assets are $360.

What is the retained profit for the year?

Answer

Asset = liabilities + capital

Capital = Assets – Liabilities

Ending capital = beginning capital + additional capital + profit (loss) -drawing

$200 + $400 + profit for the year = $360 – $280

$600 + profit (loss) = $80 , so profit (loss) = 80-600= – 520

Therefore, the profit for the year is in fact a loss of $520.

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