Dividends are payments made by a corporation to its shareholder members. When a corporation earns a profit or surplus, that money can be put to two uses: it can either be re-invested in the business (called retained earnings), or it can be paid to the shareholders as a dividend. Many corporations retain a portion of their earnings and pay the remainder as a dividend. For a joint stock company, a dividend is allocated as a fixed amount per share. Therefore, a shareholder receives a dividend in proportion to their shareholding. For the joint stock company, paying dividends is not an expense; rather, it is the division of an asset among shareholders. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from a regular one. Dividends are usually settled on a cash basis, as a payment from the company to the shareholder. They can take other forms, such as store credits (common among retail consumers' cooperatives) and shares in the company (either newly-created shares or existing shares bought in the market.) Further, many public companies offer dividend reinvestment plans, which automatically use the cash dividend to purchase additional shares for the shareholder.
The dividend is 97.The dividend is 97.The dividend is 97.The dividend is 97.
THe answer is dividend. THe answer is dividend.
If dividend income received: Debit Cash / bank Credit Dividend income If dividend income receivable: Debit Dividend income receivable Credit Dividend income
(current month's dividend - last month's dividend) / last month's dividend using dividend per share amount
A dividend is a no. which is divided
Dividend receivable Debit Cash dividend Credit Cash Debit Dividend receivable Credit
A declared cash dividend is recorded by debiting the dividend account and crediting the dividend payable account.
Relative Dividend Yield is dividend yield of a stock compared the dividend yield of the S&P 500
Divisor: the number by which a dividend is divided Dividend: a number to be divided
[Debit] Proposed dividend [Credit] Dividend payable
Dividend factor = Net earned income / dividend earning shares