On a balance sheet would you put dividends under the assets or liabilities column?

Answer 1

When you declare a dividend, your journal entry:
Dr Dividends
Cr Dividends payable

The dividends are shown in the statement of changes in equity as it's a distribution of income. It's deducted from net income before net income is added to retained earnings.

The dividends payable are shown as a current liability in the balance sheet.

Answer 2

Balance Sheet Dividends

Answer 3

Dividends Balance Sheet

Answer 4

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RE:
On a balance sheet would you put dividends under the assets or liabilities column?

Answer 5

It is usually presented in the Statement of Changes in Equity. Dividends represent a distribution of the entity's earnings to its stockholders. In the balance sheet, it indirectly appears as a deduction from the Retained Earnings account in the stockholders' equity section.

Answer 6

Liabilities. If you have general questions about major balance sheet classifications, pick an annual report of any public company (Disney, General Motors, Coca-Cola, etc) and look at their balance sheet.

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Answer 7

Actually it goes under stockholder's or owners equity. It specifically goes under retained earnings as a negative number. I know this is right because I'm taking financial accounting in college and I just did about 7 of these problems. good luck!

Answer 8

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Ofcourse an Asset. It is an intangible asset, and it goes under Fixed Assets (Non-Current Assets)