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In addition, laws and their interpretations change over time and the contents of this column may not reflect these changes.

The reader is advised to consult competent legal counsel as to his or her particular situation.

If made, the amount of any such distribution would depend on a variety of factors including the payment of State and Federal taxes and other costs and liabilities associated with the dissolution of the Company.

In fact, I like dividend reinvestment programs so much that I once wrote an essay for my friends explaining how my family had used the Coca-Cola dividend reinvestment plan to teach my youngest sister how to invest in stock.On this post I am going to give some case examples with Journal/entries needed for each.: On June 1, A Company declares a property dividend to be paid from its portfolio of 5,000 shares of B Company stock.Sometimes, however, a dividend may be paid out of contributed capital instead.These dividends are called “Are you looking for easy accounting tutorial?

The interest period runs from the date of record to the date of payment.

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