Bookkeeping

Cash Dividend Journal Entry Example

This date is set based on stock exchange rules and generally falls one business day before the date of record which is the date when the company reviews the list of shareholders on its books. The formulas for the dividend per share (DPS), dividend yield, and dividend payout ratio are shown below. When cash dividends are declared, if there is any preferred stock outstanding, the dividends have to be...

What is Intercompany Reconciliation: Examples, Processes and Tips

Every transaction, approval, and adjustment is logged automatically, giving finance teams full visibility and traceability across the reconciliation of general ledger accounts. When you’re managing hundreds of accounts across multiple regions, manual intercompany reconciliation reconciliation simply doesn’t scale. What shared services need is an automated, system-driven way to manage intercompany...

Things to Do in Delaware

Delaware's integration efforts partially inspired the US Supreme Court's decision in Brown v. Board of Education, which found racial segregation in United States public schools to be unconstitutional. The University of Delaware admitted its first black student in 1948, and local courts ruled that primary schools had to be integrated. In the 1940s and 1950s, Delaware attempted to integrate its schools,...

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