{"id":12957,"date":"2021-11-17T15:10:23","date_gmt":"2021-11-17T15:10:23","guid":{"rendered":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/?p=12957"},"modified":"2025-04-21T09:43:13","modified_gmt":"2025-04-21T09:43:13","slug":"how-to-account-for-dividends-paid-definition","status":"publish","type":"post","link":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/how-to-account-for-dividends-paid-definition\/","title":{"rendered":"How to Account for Dividends Paid? Definition, Example, Journal Entry, And More"},"content":{"rendered":"<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"dividends accounts\"\/><\/p>\n<p><p>So, the companies are required to follow one set of accounting standards which will be easier for the law to authenticate and verify. Employees are provided a chance to invest in the company\u2019s shares, this is known as Employee Stock Options. When we wish <a href=\"http:\/\/linkz.ru\/i-snova-ya-popal-na-babki-teper-na-20-000-rublej\">http:\/\/linkz.ru\/i-snova-ya-popal-na-babki-teper-na-20-000-rublej<\/a> to look at the legal aspect of the definition, we need to refer Companies Act, 2013. Section 2(35) of the Companies Act 2013, mentions the definition as \u2018including interim dividend\u2019. Interim dividend, as mentioned in the definition refers to those dividends which are declared between two annual general meetings.<\/p>\n<\/p>\n<p><h2>Closing Entry in Accounting: How to Record &amp; Examples<\/h2>\n<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpg;base64,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\" width=\"255px\" alt=\"dividends accounts\"\/><\/p>\n<p><p>A share buyback is when a company uses cash on the balance sheet to repurchase shares in the open market. When a company pays a dividend, it is not considered an expense on the income statement since it is a payment made to the company\u2019s shareholders. This differentiates it from a payment for a service to a third-party vendor, which would be considered a company expense. To set a dividend amount, the board assesses the company\u2019s net income, or what\u2019s left after all expenses have been paid.<\/p>\n<\/p>\n<ul>\n<li>For example, in Canada, the dividend tax credit allows individuals to reduce their tax liability on dividends received from Canadian corporations.<\/li>\n<li>A steadily rising payout ratio, on the other hand, could indicate that a company is healthy and generating reliable returns in a mature industry.<\/li>\n<li>Next, transfer the $2,500 in your expense account to your income summary account.<\/li>\n<li>The accounts must be at a place in India that can be easily accessed within seven days if there was a notice provided.<\/li>\n<li>Instead, you swoop in and buy them right before the dividend is paid out.<\/li>\n<\/ul>\n<p><h2>AccountingTools<\/h2>\n<\/p>\n<p><p>There are three different types of dividend policies that companies can adopt, including constant, residual, and stable dividend policies. The calculation of dividends also depends on these dividend policies and some other factors. Companies must account for dividends and retained earnings in two steps, once when they declare dividends, and next when they pay shareholders. Dividends represent the distribution of the company\u2019s profits to a class of its shareholders. Usually, the board of directors approves a company\u2019s dividends that it must pay to its shareholders.<\/p>\n<\/p>\n<ul>\n<li>Of course, the investor can simply sell the extra shares and collect the cash.<\/li>\n<li>If your business makes a profit, you can either reinvest it in the business as retained earnings, or you distribute it to shareholders.<\/li>\n<li>Investors who don&#8217;t want to research and pick individual dividend stocks to invest in might be interested in dividend mutual funds and dividend exchange-traded funds (ETFs).<\/li>\n<li>Since shares of XYZ are valued at $75 per share, though, the dividend yield is only 1%.<\/li>\n<li>For example, if you own shares in a company and that company decides to pay a dividend of $2 per share, you would receive $2 for every share you own.<\/li>\n<\/ul>\n<p><h2>Financial Accounting<\/h2>\n<\/p>\n<p><p>All stock dividends require an accounting journal entry for the company issuing the dividend. This entry transfers the value of the issued <a href=\"https:\/\/zenbaliweb.com\/Resort\/puri-santrian-resort-bali\">https:\/\/zenbaliweb.com\/Resort\/puri-santrian-resort-bali<\/a> stock from the retained earnings account to the paid-in capital account. Understanding the process of closing dividend accounts is essential for accurately reflecting a company\u2019s financial health.<\/p>\n<\/p>\n<p><h2>Impact on Financial Statements<\/h2>\n<\/p>\n<ul>\n<li>The company\u2019s Corporate Social Responsibility is contained in the section.<\/li>\n<li>The companies have the authority to close its register of Members, Debenture holder or any other security holders.<\/li>\n<li>Although it is possible to borrow cash to pay the dividend to shareholders, boards of directors probably never want to do that.<\/li>\n<li>And the ex-dividend date is set at one business date before the record date.<\/li>\n<li>The dividend discount model or the Gordon growth model can help investors choose individual stocks.<\/li>\n<\/ul>\n<p><p>These help with comparing the financial accounts of this year with the previous years. Any amount which was declared but is still unpaid shall be transferred to this account within 37 days of the declaration. The company shall make a list containing all necessary details of the persons who have not been paid the dividends. If such a payment is not claimed within seven years, then the company  can transfer the money to the Investor Education and Protection Fund, established under Sub-Section (1) of Section 125.<\/p>\n<\/p>\n<p><div style='text-align:center'><iframe width='568' height='316' src='https:\/\/www.youtube.com\/embed\/5YJB8RbSSiA' frameborder='0' alt='dividends accounts' allowfullscreen><\/iframe><\/div>\n<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"dividends accounts\"\/><\/p>\n<p><p>It does not include any remuneration related to any service other than related to the audit itself. Schedule III of the Act also mentioned that the payment made to the auditors must be disclosed. The stockholder\u2019s equity can be calculated by subtracting Company\u2019s liabilities from its assets. The type of Dividend issued determines the effect on stockholder\u2019s equity. This journal entry is to eliminate the dividend liabilities  that the company has recorded on December 20, 2019, which is the declaration date of the dividend.<\/p>\n<\/p>\n<p><div style='text-align:center'><iframe width='563' height='315' src='https:\/\/www.youtube.com\/embed\/iO0JlGPu5zA' frameborder='0' alt='dividends accounts' allowfullscreen><\/iframe><\/div>\n<\/p>\n<p><h2>Dividend Journal Entry<\/h2>\n<\/p>\n<p><p>This entry effectively <a href=\"https:\/\/binoculas.net\/Biotechnology\/what-is-biotechnical-engineering\">https:\/\/binoculas.net\/Biotechnology\/what-is-biotechnical-engineering<\/a> reduces the company\u2019s cash balance, as the funds are transferred to the shareholders, and eliminates the liability that was previously recorded. Under GAAP or IFRS, companies must recognize dividends payable at the time of declaration by debiting retained earnings and crediting dividends payable. Timely and accurate record-keeping is critical, as discrepancies can lead to financial misstatements and regulatory scrutiny.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>So, the companies are required to follow one set of accounting standards which will be easier for the law to authenticate and verify. Employees are provided a chance to invest in the company\u2019s shares, this is known as Employee Stock Options. When we wish http:\/\/linkz.ru\/i-snova-ya-popal-na-babki-teper-na-20-000-rublej to look at the legal aspect of the definition, we [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/posts\/12957"}],"collection":[{"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/comments?post=12957"}],"version-history":[{"count":1,"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/posts\/12957\/revisions"}],"predecessor-version":[{"id":12958,"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/posts\/12957\/revisions\/12958"}],"wp:attachment":[{"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/media?parent=12957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/categories?post=12957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/user-83991389-work.colibriwp.com\/comprardiplomaonline\/wp-json\/wp\/v2\/tags?post=12957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}