Define: Appropriation Accounts

UK Accounting Glossary

Definition: Appropriation Accounts

Quick Summary of Appropriation Accounts

These show the way that net profit is distributed (usually in the form of cash dividends) between partners in a partnership or between shareholders and reserve funds in a company.

What is the dictionary definition of Appropriation Accounts?

Dictionary Definition

Full Definition of Appropriation Accounts

In general accounting Appropriation accounts are part of the income statement (profit and loss account) that explains how a firm’s profit has been used to pay dividends, and/or to increase reserves indicated in the balance sheet.

An appropriation accounts states what happens to any profit, instead of how it was earned, and is usually detailed separately from the main statement.

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Modern Language Association (MLA):
Appropriation Accounts. Payroll & Accounting Heaven Ltd. July 17, 2019
Chicago Manual of Style (CMS):
Appropriation Accounts. Payroll & Accounting Heaven Ltd. (accessed: July 17, 2019).
American Psychological Association (APA):
Appropriation Accounts. Retrieved July 17, 2019, from website:

Definition Sources

Definitions for Appropriation Accounts are sourced/syndicated from:

  • Oxford Dictionary Of Economics
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 26th December 2018.