Retained Earnings (RE) are the portion of a business’s profits that are not distributed as dividends to shareholders but instead are reserved for reinvestment back into the business. It is also called Reserve and Surplus.
A stock journal is used to transfer materials or stock from one location to another location. Stocks could even simply be shown as consumed or even only produced and without both consumption and production.
Gateway of Tally > Voucher Entry > ALT+F7 or Click on Stock Journal