Difference between revisions of "Dividend"
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| − | [[Dividend]] is cash | + | [[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. |
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==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 | + | ==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
- 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.
