- tion 11 Which of the following does not appear on a statement of retained earnings? et ered ed out of Select one: a. Preference share dividends ag question b. Net loss c. Prior period adjustments d. Other comprehensive income 12 The two fundamental qualities that make accounting information useful for decision making are 3 Out of Select one: question a. materiality and neutrality. b. relevance and faithful representation. C. comparability and timeliness. d. Faithful representation and comparability O on 13 Companies determine cash provided by operating activities by converting net income on an accrual basis to a cash basis. ed out of g question Select one: True False