Is there having difference with Retained Earnings, Accumulated Retained Earnings and Corporate Disbursement?

Yes, there is a difference between retained earnings and corporate disbursement. If you read out following definitions of each of them then you will clearly understand about their distinction. Here I am trying to show you the differences which as under.

Retained earnings: Retained earnings mean we know the sum of profits of a company after payment of dividends to it share holders. Retained earning also called in may synonyms such as retained capital, accumulated earnings, accumulated profit, undistributed income, earned surplus, retained profit etc. Retained earnings may appear on the PL (Profit or loss account) or income statement or in the balance sheet under shareholders equity. It is treated as accumulated retained profit in the balance sheet. Basically retained earnings are a dividends amount which is undistributed among shareholders. The formula of retained earnings (RE) is = Beginning RE + Net Income – Dividends. In most of the cases company decided not to pay this dividend because of investment in a profitable projects in which company can create more growth or profits.

Accumulated Retained Earnings: When a company keeps it’s earning amount without disbursement to its shareholders those earnings are called retained earnings. That retained earnings when accumulated from an accounting period or fiscal year to another or next accounting period or fiscal year that is called accumulated retained earnings.

Corporate Disbursement: Sometimes we may call corporate disbursement as “cash outlay or cash outflow” or “monetary outflow” etc. Simply, corporate disbursement indicates, the act of paying out or disbursing in the discharge of expenses or debts money. Actually corporate disbursement comes when a company pays out its business debts money or expenses to its accounts payable or parties for settlement. For example, vendors payables, payment of salaries, payment to landlords, dividend payment, amounts pay to a lawyer, utilities bills etc. In case of purchase of assets (long term) usages like in the production equipment or property etc.

  

Above discussions is noticeably tells us where differences are there. So, now let us we apply these knowledge in our business areas where applicable.