Which of these is not part of shareholders' equity in the balance sheet?
A)Share capital
B)Retained earnings
C)Revaluation reserve
D)Dividends payable

Question

Quizplus · Accepted Answer

Share capital, retained earnings, and revaluation reserve are all components of shareholders' equity in the balance sheet. Dividends payable, on the other hand, represents a liability as the company owes dividends to its shareholders but has not yet paid them out.

Which of These Is Not Part of Shareholders' Equity in the Balance