A company's net profits can be allocated to shareholders via a dividend, or kept within the company as retained earnings. A company may also choose to use net profits to repurchase their own shares in the open markets in a share buyback.
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1 On the date of payment, the company issues dividend payments. 2  Stock dividend. 3  A stock dividend is the issuance by a company of its common stock to its common shareholders without any consideration.
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DEFINITION of 'Dividend'. A dividend is a distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders. Dividends can be issued as cash payments, as shares of stock, or other property.
http://www.investopedia.com/terms/d/dividend.asp
What are the differences between dividend and expense accounts?   Dividend account is the account used to record money paid on stock such as common stock, this comes out of retained earnings. Expense accounts are expenses that the co … mpany has to maintain operation and come out of Revenue, before dividends are calculated.
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The stock Dividend is more or less profit sharing. When a dividend paying company is profitable they pass along those profits to the shareholders in the form of a dividend che … ck.
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An accounts payable is a Liability account. Payable being the key word, meaning something you have to Pay or Owe.ALL payable accounts are liabilities no matter what th … ey are for. Whether it is a bill payable, mortgage payable, note payable, wages payable, etc, they are all listed as a liability.
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BREAKING DOWN 'Dividend'. The dividend rate may be quoted in terms of the dollar amount each share receives (dividends per share, or DPS), or It can also be quoted in terms of a percent of the current market price, which is referred to as the dividend yield.
http://www.investopedia.com/terms/d/dividend.asp
A dividend is generally considered to be a cash payment issued to the holders of company stock. However, there are several types of dividends, some of which do not involve the payment of cash to shareholders. These dividend types are: 1  Cash dividend. 2  The cash dividend is by far the most common of the dividend types used. 3  On the date of declaration, the board of directors resolves to pay a certain dividend amount in cash to those investors holding the company's stock on a specific date.
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1 The date of record is the date on which dividends are assigned to the holders of the company's stock. 2  On the date of payment, the company issues dividend payments. 3  Stock dividend. 4  A stock dividend is the issuance by a company of its common stock to its common shareholders without any consideration.
http://www.accountingtools.com/types-of-dividends
Answers. Best Answer: its nothing. Dividends are paid out of retained earnings, so when the books are closed, you will the credit the stock dividend account and debit retained earnings. Its kind of like a temporary holding account that is used when dividends are declared. You will Never see a dividends or stock dividends account on any financial statement!!!! Now you will see a dividends payable account as a liability, but like I said, the dividend accounts get closed out to retained earnings!!!
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what kind of account is dividends?
The dividends account used to record money paid on stock such as common stock, this comes out of retained earnings. A dividend is a type of the account that is used to record money paid on stock.