date of record and payment dates are the four significant dates when it comes to dividends. For accounting purposes, the dividend dates that are of importance are the declaration date and the ...

A dividends account gives you a clear picture of the part of your company's profits from a set period that you set aside to distribute to stockholders. The dividends account is a sub-account of ...

All stock dividends require an accounting journal entry for the company issuing the dividend. This entry transfers the value of the issued stock from the retained earnings account to the paid-in ...

Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. Towfiqu Photography / Getty Images Dividends are ...

and it's not always wise to put dividend-payers in a taxable account, despite their relatively benign tax treatment. If you've made room for dividends in your portfolio--or you're planning to do ...

This was so even if the dividend was taken into account by the beneficiary, etc., in a taxable year that began in 2003. Technical correction bills introduced in the House (H.R. 3654) and the Senate (S ...

The question of how to close a dividend account is important for two completely different sets of people. For accountants, closing a dividend account involves accounting entries to deal with ...

Before this year’s tax cut, labeling a payment a “dividend” was frequently a casual exercise of no real consequence since, whether a dividend or not, the payment was usually taxed like any other item ...

If you own stocks or funds, many of your holdings likely pay dividends. When you initially set up a brokerage account, you’ll be prompted to make a reinvestment election, but after that ...

The magic of dividends comes alive over time. Those dividends are cash—extra money that's put back into your account, which you can turn around and re-invest. When you do that, those dividends ...