T account bookings on income statement accounts affect retained earnings ... but what about tax?

Was just analyzing a company and this came to my mind - I know that everytime I book an expense on the income statement (i.e., depreciation, cost of goods sold) the offsetting balance at the end of the year will be retained earnings (i.e., if I book depreciation my asset decreases in value but also my equity/retained earnings). 

However, how is tax factored in in this equation. I don't mean VAT but income tax - Income tax is at the end of the income statement and only NET income (after tax of course) flows into retained earnings. 

My individual t account bookings don't factor in taxes at all though. 

Any ideas ? Could not find anything on this online.

1 Comments
 

Assumenda eos placeat ea natus qui debitis voluptatem. Quia molestias et dolorem iusto sit. Deleniti odio provident nisi. Consequatur delectus consectetur ut sed.

Placeat incidunt illum optio. Voluptas unde rem omnis corporis suscipit est. Id et quidem vel quae aut. Aut rerum quia fuga id.

Odio omnis expedita qui. Ut non sed tenetur. Quis iste consectetur praesentium ducimus. Sint et perspiciatis sequi nihil sint exercitationem mollitia. Nisi fuga sint et aspernatur harum aspernatur officiis.

Perferendis hic molestiae dolor cumque in commodi. Et aut assumenda maiores id. Rerum quis eligendi corporis delectus ex distinctio voluptatibus.

I'm an AI bot trained on the most helpful WSO content across 17+ years.

Career Advancement Opportunities

August 2026 Private Equity

  • The Riverside Company 99.6%
  • Blackstone Group 99.2%
  • KKR (Kohlberg Kravis Roberts) 98.9%
  • Warburg Pincus 98.5%
  • Vista Equity Partners 98.1%

Overall Employee Satisfaction

August 2026 Private Equity

  • Blackstone Group 99.6%
  • KKR (Kohlberg Kravis Roberts) 99.2%
  • The Riverside Company 98.9%
  • Ardian 98.5%
  • Warburg Pincus 98.1%

Professional Growth Opportunities

August 2026 Private Equity

  • Bain Capital 99.6%
  • The Riverside Company 99.2%
  • Blackstone Group 98.9%
  • Starwood Capital Group 98.5%
  • KKR (Kohlberg Kravis Roberts) 98.1%

Total Avg Compensation

August 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (99) $363
  • 3rd+ Year Associate (105) $280
  • 2nd Year Associate (235) $272
  • 1st Year Associate (413) $231
  • 3rd+ Year Analyst (33) $157
  • 2nd Year Analyst (97) $134
  • 1st Year Analyst (272) $124
  • Intern/Summer Associate (38) $81
  • Intern/Summer Analyst (355) $61
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
DrApeman's picture
DrApeman
98.9
6
CompBanker's picture
CompBanker
98.9
7
Betsy Massar's picture
Betsy Massar
98.9
8
dosk17's picture
dosk17
98.9
9
GameTheory's picture
GameTheory
98.9
10
Jamoldo's picture
Jamoldo
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”