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chart of account
An interim dividend was paid during the year
Dr. Dividend declared
請問Dividend declared在chart of account是邊個類型(Current liabilities, Equity..)
- PKW ( PJR )Lv 71 decade agoFavorite Answer
When an interim dividend is paid, the entries should be Dr. Dividend - Interim ( In Profit and Loss Appropriation Account or Equity Account in the ( Balance Sheet ) Statement of Financial Position and Cr. Bank. If not paid but declared, then Dr. Dividend - Interim Cr. Dividend Payable, a liability. It is an error to credit or debit shareholders direct for dividend.
- 1 decade ago