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Dividends Received from Minority Investment

Recording cash income from shares owned in another company.

Account NameTypeDebit ($)Credit ($)
CashAsset (+)1,200.00-
Dividend IncomeRevenue (+)-1,200.00

💡 Accountant's Note

This is non-operating income. If you own less than 20% of a company, you simply record the dividends as income when received.

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