Accounting › Section M · Corporation accounting › Topic M.3
Cash dividends, stock dividends, and splits
A corporation can reward its stockholders with cash, with other assets or with more shares, or it can simply cut each share into smaller pieces. Each choice is recorded differently, and only some of them change total equity.
In this topic
- What a dividend is
- Three dividend dates
- Worked example: a cash dividend
- Worked example: cumulative preferred stock
- Property dividends
- Stock dividends
- Worked example: a small stock dividend
- Large stock dividends
- Stock splits
- Comparing the effects
- Common mistakes to avoid
- Key takeaways
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