Difference between revisions of "Dividend"

From CNM Wiki
Jump to: navigation, search
 
(3 intermediate revisions by one other user not shown)
Line 1: Line 1:
[[Dividend]] is cash or other assets that a corporation distributes as earnings to stockholders.
+
[[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 payable liability showing amount of cash dividend owed.
 
[[Dividend]] is cash, other assets, or shares of stock that a corporation issues to the stockholders.
 
  
  
 
==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.
 +
According to [[Principles of Economics by Timothy Taylor (3rd edition)]],
 +
:[[Dividend]]. A direct payment from a firm to its shareholders.
  
 
==Related concepts==
 
==Related concepts==
 
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[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]].
 
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[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]].
  
==Related coursework==
+
==Related lectures==
 
*[[Corporate Accounting]].  
 
*[[Corporate Accounting]].  
  
[[Category: Accounting]][[Category: Articles]]
+
[[Category: American Accounting]][[Category: Economics]][[Category: Articles]]

Latest revision as of 01:12, 2 June 2020

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.

According to Principles of Economics by Timothy Taylor (3rd edition),

Dividend. A direct payment from a firm to its shareholders.

Related concepts

Related lectures