IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp387-393Abstract
The article analyzes the theoretical foundations of dividend policy in joint-stock companies, the mechanism of profit distribution, and the issues of reflecting dividend payments in accounting. The impact of dividend policy on financial stability, investment potential, and capital structure is substantiated. The correspondence of accounts involved in profit distribution and practical problems of dividend accounting are examined. The introduction of a separate working account for recording unclaimed dividends is proposed. The results confirm the necessity of aligning dividend policy with the actual financial condition of the enterprise
Keywords:
joint-stock company dividend policy profit distribution dividend accounting retained earnings financial stability accounting accountsReferences
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