How to Record Dividends in a Journal Entry

How do you record a dividend payment to stockholders?

When the board of directors declares a cash dividend, debit the Retained Earnings account and cred...

A company can issue stock dividends in two ways. Dividends can be awarded in an equal value of additional shares or as a cash payment directly to shareholders. Accrual accounting requires that you ...

Decrease in retained earnings follows the distribution of dividends. The types of dividends include cash, property, scrip, liquidating, and stock. With the
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CFA Level 1 - Accounting for Dividends. Learn the types, terminology and how to account for dividends. See how stock splits and issuance rules affect corporate dividend policy.
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