On Accumulated Retained Earnings?

Accumulated income, commonly referred to as retained earnings, includes the portion of net income that is retained by a corporation over time, rather than being distributed as dividends. Any accumulated income is typically used by the corporation to reinvest in its principal business or to pay down its debt.

Are retained earnings and accumulated earnings the same?

Accumulated earnings is the sum of a company's profits, after dividend payments, since the company's inception. It can also be called retained earnings, earned surplus, or retained capital.

Where does accumulated retained earnings go on a balance sheet?

Retained earnings are listed under liabilities in the equity section of your balance sheet. They're in liabilities because net income as shareholder equity is actually a company or corporate debt. The company can reinvest shareholder equity into business development or it can choose to pay shareholders dividends.