How to list the accounting entries of bank deposits and dividends

Borrow: Dividends payable.

Credit: Bank deposits.

When the approved profit distribution plan is considered by the general meeting of shareholders or similar body, the following is debited: profit distribution - cash dividends payable.

Credit: Dividends payable.

Guide to the Application of Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment (Cai Kuai [2006] No. 18 of the Ministry of Finance).

2232 Dividends Payable" account:

1. This account accounts for cash dividends or profits distributed by enterprises.

2. This account can be accounted for in detail according to the investor.

3. According to the profit distribution plan deliberated and approved by the general meeting of shareholders or similar institutions, the enterprise shall debit the "profit distribution" account and credit this account according to the cash dividends or profits payable. Actual cash dividends or profits are paid, debited to this account, credited to accounts such as "bank deposits".

Cash dividends or profits to be distributed in a profit distribution plan approved by the board of directors or similar institutions shall not be treated as an account, but shall be disclosed in the notes.

4. The credit balance at the end of the period reflects the unpaid cash dividends or profits payable by the enterprise.

Hello, accountant Zheng Diantong online school your questions:

Borrow: Dividends payable.

Credit: Bank deposits.

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There are three scenarios:

1. Dividends.

accounting entries.

Borrow: Profit distribution.

Cash dividends payable.

Credit: Dividends payable.

2. When an enterprise actually distributes cash dividends to investors, it shall prepare accounting entries:

Borrow: Dividends payable.

Credit: Bank deposits.

3. When the enterprise actually distributes the first dividend to the investor Zheng lead, it needs to do accounting treatment, and accounting entries should be prepared

Borrow: Profit distribution - converted to share capital.

dividends. Credit: Equity.

It should be noted that when making accounting entries, one rule should always be kept in mind: there must be a loan if there is a loan, and the loan must be equal.

Expansion: The meaning of dividends.

keep the transaction within a reasonable range;

Convey positive signals to the market at a lower cost;

It is conducive to maintaining the company's bright and high liquidity.

The accounting distribution of dividends is as follows:

Borrow: Profit distribution, Credit: Equity.

When the general meeting of shareholders of an enterprise approves the cash dividend distribution plan and declares the distribution:

Borrow: Profit Distribution - Cash Dividends Payable, Credit: Dividends Payable.

When a company actually pays cash dividends to investors:

Borrow: dividends payable, Credit: bank deposits.

When the shares are issued ** dividends, they can be passed"Profit distribution"Relevant Level 2 subjects as well"Share capital"Subjects are processed.

among others"Profit distribution"The account is mainly used to account for the distribution of corporate profits or the compensation of losses and the balance after distribution or compensation in previous years"Share capital"The nature of the subject is related to:"Paid-up capital"The nature of the subjects is similar, and the difference between the two is:"Share capital"The account is mainly used to account for the share of shares held by the enterprise"Paid-up capital"The account is mainly used to account for the paid-in capital invested by the enterprise from investors.

Accounting entries refer to a record that lists the accounts of both parties and their amounts corresponding to each economic transaction according to the principle of double-entry bookkeeping. This is the most simplified form of accounting vouchers, the embodiment of the principle of accounting double-entry bookkeeping, and the data basis of accounting bookkeeping.

Accounting entries refer to the records of an economic business that indicate the accounts and amounts that should be borrowed and credited, referred to as entries. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

1. When the general meeting of shareholders of the enterprise approves the cash dividend distribution plan and declares the distribution, it shall prepare the accounting banquet Hu Lu

Borrow: Profit Distribution – Cash Dividends Payable.

Credit: Dividends payable.

Debit the Profit Distribution account, which reduces undistributed profits, which may reduce the total owner's equity of the business;

When the general meeting of shareholders of the enterprise approves the dividend distribution plan and declares the distribution, Li Li does not do any accounting treatment. Therefore, there will be no impact on the total ownership equity of the business.

2. When an enterprise actually distributes cash dividends to investors, it should prepare accounting entries

Borrow: Dividends payable.

Credit: Bank deposits.

Entries do not involve owner's equity items and therefore do not affect the total owner's equity of the business.

3. When an enterprise actually distributes dividends to investors, it needs to do accounting treatment and prepare accounting entries

Borrow: Profit distribution - dividends converted into share capital.

Credit: Equity. The entries involve an internal item of owner's equity and therefore do not affect the total owner's equity of the business.

When the shares are approved by the general meeting of shareholders to pay dividends to investors:

Borrow: Profit distribution - dividends converted into share capital.

Credit: share capital When the share is issued ** dividend, it can be processed through the relevant secondary accounts of "profit distribution" and the "share capital" account, of which the "profit distribution" account is mainly used to calculate the distribution of enterprise profits or the balance after the distribution or loss of the enterprise and the balance after distribution or compensation over the years.

The nature of the "share capital" account is similar to the nature of the "paid-in capital" account, the difference between the two is that the "share capital" account is mainly used to account for the ** share held by the enterprise, while the "paid-in capital" account is mainly used to account for the paid-in capital invested by the enterprise to accept investors.

In general, common shareholders are allotted to common stock, and preferred shareholders are allocated to preferred shares. In this way, it is not possible to change the structure and proportion of the company's shareholders, but to increase the number of shares. **Dividend distributions are usually calculated in percentages, such as 10 and 20, which indicate the proportion of new shares that can be allocated to each share.

If the calculation result is less than 1 share, the fractional shares can be converted into cash and distributed to the shareholders, or the fractional shares can be combined** and the amount obtained will be distributed among the fractional shareholders. Necessary conditions for taking the form of dividends: the profits distributed by the company must be decided by the general meeting of shareholders and comply with the relevant regulations on the issuance of new shares.

Since the transaction is usually higher than the par value, it is possible for shareholders to pay dividends to obtain more investment income than cash dividends; However, too many dividends will increase the total number of shares of the company, affect the company's future dividend level and market, and are not conducive to the improvement of the company's market image and the increase of liquidity.

In the process of issuance, the company should distribute dividends when it obtains income, and when issuing dividends, it can be handled through the dividend receivable account and investment income account, and how to write the relevant accounting entries?

Accounting entries for the distribution of ** dividends are sold in a loose manner.

1. Investors:

1. Declare cash dividends.

Borrow: Dividends receivable.

Credit: Investment income.

2. Actual cash dividends.

Borrow: Bank Deposits, Cash on Hand.

Credit: Dividends receivable.

2. Investee:

1. Declare the distribution of cash dividends:

Borrow: Profit Distribution - Dividends payable on common shares.

Credit: Dividends payable.

2. The declaration of distribution of ** dividends is not accounted for.

3. At the time of actual distribution: the actual distribution of cash dividends.

Borrow: Dividends payable.

Credit: Bank Deposits Cash on hand.

4. Actual distribution of ** dividends:

Borrow: Profit distribution - dividends on common shares converted to equity paid-up capital.

Credit: Equity Paid-up Capital.

What is a dividend receivable?

Dividends receivable refer to the cash dividends receivable by the enterprise and the profits distributed by other units. In order to reflect and supervise the increase or decrease of dividends receivable and their balances, enterprises should set up a "dividends receivable" account. The debit side of the "Dividends Receivable" account registers the increase in dividends receivable, the credit side registers the cash dividends or profits received, and the closing balance is generally on the debit side, reflecting the cash dividends or profits that the enterprise has not yet received.

What is the return on investment?

Investment income refers to the income obtained by the enterprise from foreign investment (the loss incurred is negative), such as the dividend income obtained by the enterprise from foreign investment, the interest income of bonds, and the profit shared by joint operation with other units.

It belongs to the profit and loss account, and the profit and loss account is debited less and credited more.

What is share capital?

Share capital refers to a form of capital in which a number of individual flushing capitals are combined into group capital through the issuance of **. A joint-stock capital enterprise is a joint-stock company. The capital of a joint-stock company does not belong to the owners or shareholders of a single vote, but to all shareholder groups.

Assuming that the company decides to issue ** dividends, the following are the possible accounting entries: dividend payable account, bank deposit account, equity account, dividend payable account.

Record Dividend Payment: Debit: Dividend Payable Account, Credit:

Bank deposit account. Record Changes in Shareholders' Equity (Share Capital): Borrow:

Equity Account, Credit: Dividend Payable Account. These accounting entries indicate that the company will pay a certain amount of cash dividends to shareholders and reduce the company's share capital accordingly.

Among them, the "dividend payable account" and the "bank deposit account" are used to record the amount of dividends that the company has not yet paid and the amount of cash actually paid to shareholders, respectively, while the "share capital account" is used to record the increase in the company's share capital.

Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction.

Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection.

The accounting entries for the distribution of ** dividends have the following characteristics:

1. Record the dividend payable account: The company needs to change the liability account to record the dividend payable account to reflect the cash dividends that have not yet been paid to shareholders. This account is usually a credit balance because the company has received investments from shareholders but has not yet paid cash dividends.

2. Record bank deposit account: The company needs to record the cash dividends actually paid to shareholders in the bank deposit account. This account is usually a debit balance because the company has taken cash out of the bank to pay dividends.

3. Record share capital account: The company needs to record the share capital account in the asset class account to reflect the increase in shareholders' equity. The share capital account is usually a credit balance because the company has issued new shares to shareholders.

In short, the accounting entries for the issuance of ** dividends need to involve the operation of multiple accounts to reflect the dividend distribution and changes in shareholders' equity in the company's financial statements.

**The accounting entries for dividend distribution are as follows:

1. When the general meeting of shareholders of an enterprise approves the cash dividend distribution plan and declares the distribution, accounting entries shall be prepared

Borrow: Profit Distribution – Cash Dividends Payable.

Credit: Dividends payable.

Debit the Profit Distribution account, which reduces undistributed profits, which may reduce the total owner's equity of the business;

2. When the general meeting of shareholders of the enterprise approves the dividend distribution plan and declares the distribution, no accounting treatment will be made. Therefore, there will be no impact on the total ownership equity of the business.

3. When an enterprise actually distributes cash dividends to investors, it should prepare accounting entries

Borrow: Dividends payable.

Credit: Bank deposits.

**Dividends are dividends paid by a joint-stock company to shareholders in the form of shares. When adopting China** dividends, the company usually transfers the dividends payable to the shareholders of the enterprise into social capital, issues the same amount of new shares, and makes reasonable distribution in accordance with the required shareholding ratio of the shareholders. Generally speaking, common shareholders are allocated common shares, and preferred shareholders are allocated preferred shares.

Dividend significance

**Dividends do not have a cash outflow for the company, nor will they lead to a loss of the company's assets, but only the conversion of the company's retained earnings into equity.

However, dividends increase the number of shares outstanding and reduce the value of each share. It will not change the total shareholders' equity of the company, but it will change the structure of shareholders' equity. On the face of it, the distribution of ** dividends does not seem to bring direct benefits to shareholders other than increasing the number of shares held, but in fact it is not.

Because the market and investors generally believe that if the company pays dividends, it often indicates that the company will have greater development and growth, and such information transmission will not only stabilize the company but even make it rise. In addition, if shareholders turn **dividends** into cash income, it will also bring the benefit of capital gains in terms of taxation.