lesson
Accounting for Dividends: Interim, Final, and Preference Dividends
Account for interim paid dividends and proposed final dividends, distinguishing equity dividends from preference dividends.
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This lesson is part of a track
Public learning track
Corporate Financing, Share Capital, and Equity Changes
12 lessons
Goal
Record ordinary and preference share issues, rights issues, bonus issues, and share buybacks, and prepare the Statement of Changes in Equity.
12 lessons
0 of 12 done
- Limited Company Equity, Reserves, and Share Capital StructuresUp next
- Distinguishing Capital Reserves from Revenue ReservesNot started yet
- Issuing Ordinary Shares at Par and at a PremiumNot started yet
- Statutory Uses and Restrictions of the Share Premium AccountNot started yet
- Mechanics and Accounting for a Rights Issue of SharesNot started yet
- Strategic Reasons for Rights Issues vs Public OffersNot started yet
- Mechanics and Accounting for a Bonus (Scrip) Issue of SharesNot started yet
- Evaluating the Impact of Bonus Issues on Equity and Share PriceNot started yet
- Comparing Share Issues, Rights Issues, and Bonus IssuesNot started yet
- Accounting for Dividends: Interim, Final, and Preference DividendsYou are here
- Drafting the Statement of Changes in Equity (SOCE)Not started yet
- Long-Term Debt Financing vs Equity Financing DecisionsNot started yet
Learning standards covered
ACC-13.1General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Gradethe use of accounting techniques and principles when drafting financial statements for limited companies, to include income statements, statements of changes in equity, statements of financial position and statements of cash flow
ACC-13.3General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Gradethe difference between an issue of shares, a rights issue and a bonus issue of shares, and recording the effect of such transactions on the financial statements