Difference between revisions of "Dividend"
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| − | [[Dividend]] is cash, other assets, or shares of stock that a corporation issues to the stockholders or, in other words, distributes to stockholders as their earnings. ''Dividend'' is payable liability showing amount of cash dividend owed. | + | [[Dividend]] is cash, other assets, or shares of stock that a corporation issues to the stockholders or, in other words, distributes to stockholders as their [[earnings]]. ''Dividend'' is payable liability showing amount of cash dividend owed. |
==Definitions== | ==Definitions== | ||
According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
| − | :[[Dividend]]. Cash or other assets that a corporation distributes as earnings to stockholders. | + | :[[Dividend]]. Cash or other assets that a corporation distributes as [[earnings]] to stockholders. |
:[[Dividend]]. Payable Liability showing amount of cash dividend owed. | :[[Dividend]]. Payable Liability showing amount of cash dividend owed. | ||
:[[Dividend]]. Cash, other assets, or shares of stock that a corporation issues to the stockholders. | :[[Dividend]]. Cash, other assets, or shares of stock that a corporation issues to the stockholders. | ||
Revision as of 03:28, 9 November 2019
Dividend is cash, other assets, or shares of stock that a corporation issues to the stockholders or, in other words, distributes to stockholders as their earnings. Dividend is payable liability showing amount of cash dividend owed.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Dividend. Cash or other assets that a corporation distributes as earnings to stockholders.
- Dividend. Payable Liability showing amount of cash dividend owed.
- Dividend. Cash, other assets, or shares of stock that a corporation issues to the stockholders.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
