要入以下adjustment
An interim dividend was paid during the year
Dr. Dividend declared
Cr. Shareholder
請問Dividend declared在chart of account是邊個類型(Current liabilities, Equity..)
chart of account
2010-05-10 4:55 am
回答 (2)
2010-05-10 8:16 pm
✔ 最佳答案
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. 
2010-05-13 7:44 pm
收錄日期: 2021-04-25 20:31:50
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