Difference between revisions of "Dividend"
Line 1: | Line 1: | ||
[[Dividend]] is cash or other assets that a corporation distributes as earnings to stockholders. | [[Dividend]] is cash or other assets that a corporation distributes as earnings to stockholders. | ||
+ | [[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. | ||
Line 5: | Line 7: | ||
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 19:27, 20 December 2018
Dividend is cash or other assets that a corporation distributes as earnings to stockholders. 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
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.