dividends account
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Account Activity — A banking term that refers to any activity that creates a debit or credit in an account. In a bank account, this would include deposits and withdrawals. In a brokerage account, it would include buy and sell transactions, dividends, interest, etc … Investment dictionary
dividends payable — Any dividends that have been declared by a company but not yet paid. They are shown as an appropriation in the profit and loss account and a current liability in the balance sheet … Accounting dictionary
Individual Savings Account — An Individual Savings Account (ISA; pronounced /ˈaɪsə/) is a financial product available to residents in the United Kingdom. It is designed for the purpose of investment and savings with a favourable tax status. Money is contributed from… … Wikipedia
Current account — This article is about the macroeconomic current account. For day to day bank accounts, see Current account (banking). Cumulative Current Account Balance 1980–2008 (US$ Billions) based on the International Monetary Fund data In economics, the… … Wikipedia
Capital Dividend Account - CDA — A special corporate tax account which gives shareholders designated capital dividends, tax free. This account is not recorded in the corporation s taxable accounting entries or financial statements. For this type of account, capital dividend is… … Investment dictionary
Individual Retirement Account — An Individual Retirement Account (or IRA) is a retirement plan account that provides some tax advantages for retirement savings in the United States.Legal basisThe individual retirement account and related vehicles (see Definitions) were created… … Wikipedia
profit and loss account — P & L account 1) An account in the books of an organization showing the profits (or losses) made on its business activities with the deduction of the appropriate expenses. 2) A statement of the profit (or loss) of an organization over a financial … Accounting dictionary
profit and loss account — P & L account 1) An account in the books of an organization showing the profits (or losses) made on its business activities with the deduction of the appropriate expenses. 2) A statement of the profit (or loss) of an organization over a financial … Big dictionary of business and management
Tax-Free Savings Account - TFSA — An account that does not charge taxes on any contributions, interest earned, dividends or capital gains, and can be withdrawn tax free. Tax free savings accounts were introduced in Canada in 2009 with a limit of $5,000 per year, which is indexed… … Investment dictionary
Drawing Account — An accounting record maintained to track money withdrawn from a business by its owners. A drawing account is used primarily for businesses that are taxed as sole proprietorships or partnerships. Owner withdrawals from businesses that are taxed as … Investment dictionary
interim dividends — A company can make distributions during a year which are on account of the final dividend based on distributable reserves at the year end. Easyform Glossary of Law Terms. UK law terms … Law dictionary
