Types of Dividends and Its Journal Entries
Decrease in retained earnings follows the distribution of dividends. The types of dividends include [1] cash, [2] property, [3] scrip, [4] liquidating, and [5] stock. …
Posts tagged Stock Dividends
Transactions Affecting Stockholders Equity
Three basic transactions account for most of the changes that occur in shareholder’s equity: sale of stock to investors, recognition of periodic net income or …
Retained Earning Treatment: Stock Dividends, Stock Splits and Appropriations
If a company decides to pay a dividend in the form of its own shares, this is called a stock dividend. If this dividend is …