Accounting 2 · Chapter 14 · Free

Chapter 14 — Corporations: Dividends, Retained Earnings & Income Reporting

How corporations return value to shareholders — the retained earnings statement, cash and stock dividends, stock splits, and why each one moves equity differently.

What you'll learn

Record cash dividends at declaration, record, and payment dates
Explain how stock dividends and stock splits change equity — and why total value doesn't move
Distinguish the accounting treatment of small vs large stock dividends
Build the retained earnings statement and record prior period adjustments

Lecture

Full lecture (multi-part)

Part 1 — Cash Dividends Explained: The Three Dates & Every Journal Entry

Part 2 — Stock Dividends vs Stock Splits Explained

Part 3 — Retained Earnings Explained: The Statement, Step by Step

Quick Review

Short recaps for fast review

Exam Cram — Dividends & Retained Earnings in 13 Minutes

The written chapter

The full written version of this chapter — every worked example, journal entry and exam summary — is in the Accounting 2 notes. $14.99 once, free updates for life.

Get the notes

Chapter downloads

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How to get the most out of this chapter

Watch the lecture above (or bookmark this page for when it goes live).
Use the Quick Review / Exam Cram videos to lock it in before moving on.
When you're ready, move on to the next chapter.

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