What are the different types of dividends?

Here are some examples of different types of dividends: Realty Income ( O 1.36% ), a REIT that owns single-tenant retail and industrial buildings, pays a monthly dividend. It has increased that payout for 29 consecutive years and more than 4% per year on average.

What is a Dividends account?

Definition of Dividends Account When a corporation declares a cash dividend, the amount declared will reduce the amount of the corporation's retained earnings. Instead of debiting the Retained Earnings account at the time the dividend is declared, a corporation could instead debit a related accou...

What is the difference between a Dividends account and a balance sheet?

The dividends account is a temporary equity account in the balance sheet. The balance on the dividends account is transferred to the retained earnings, it is a distribution of retained earnings to the shareholders not an expense. The credit entry to dividends payable represents a balance sheet liability.