UGBA 102A at University of California--Berkeley













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ugba102a.com Formula Sheet
Contributed Capital
+ Retained Earnings
Shareholder's Equity (or Owner's Equity)
Beginning RE
+ Net Income
– Dividends
Ending RE
Revenues
– Expenses
Net Income
Depreciable Base = Cost - Salvage Value
Straight Line Depreciation Expense = Depreciable Base / Useful Life
Assets
– Accumulated Depreciation
Book Value