Term
Cash Dividends
Date of Declaration |
|
Definition
Dr. Retained Earnings
Cr. Dividend Payable - C.S.
Cr. Dividend Payable - P.S.
|
|
|
Term
Cash Dividends
Date of Record |
|
Definition
|
|
Term
Cash Dividends
Date of Payment/Distribution
|
|
Definition
Dr. Dividends Payable - C.S.
Dr. Dividends Payable - P.S.
Cr. Cash |
|
|
Term
Stock Dividends
Date of Declaration
Small
Distribution <25% Outstanding |
|
Definition
Dr. Retained Earnings (FMV)
Cr. C.S.D.D. (Par)
Cr. PIC - Par C.S.
|
|
|
Term
Stock Dividends
Date of Record
Small
Distribution <25% Outstanding |
|
Definition
|
|
Term
Stock Dividends
Date of Payment/Distribution
Small
Distribution <25% Outstanding |
|
Definition
Dr. C.S.D.D. (Par)
Cr. Common Stock |
|
|
Term
Stock Dividends
Date of Declaration
Large
Distribution >25% Outstanding |
|
Definition
Dr. Retained Earnings (Par)
Cr. C.S.D.D. (Par)
|
|
|
Term
Stock Dividends
Date of Record
Large
Distribution >25% Outstanding |
|
Definition
|
|
Term
Stock Dividends
Date of Payment/Distribution
Large
Distribution >25% Outstanding |
|
Definition
Dr. C.S.D.D. (Par)
Cr. Common Stock |
|
|
