Andriy Blokhin has 5+ years of professional experience in public accounting ... the liability account entries in the dividend payable account. For example, assume a company has $1 million ...

Most companies report their dividends on a cash flow statement, in a separate accounting summary in their ... the total amount of dividends paid. For example, say a company earned $100 million ...

Under the equity method, dividends are treated as a return on investment that reduces the value of the investor’s shares. Meanwhile, the cost method of accounting treats dividends as taxable income.

"When you receive qualified dividends, you luck out on taxes," says Armine Alajian, founder of the Alajian Group, a Los Angeles-based accounting firm. "They're generally taxed at lower rates ...

Each component of the expanded accounting equation – assets, liabilities, owner's capital, revenues, expenses and withdrawals or dividends ... to outside parties. Examples include loans ...