General
Cash Dividends Received on Investment
Recording income from dividends paid by a company in which you own shares (Cost Method).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash | Asset (+) | 300.00 | - |
| Dividend Income | Revenue (+) | - | 300.00 |
💡 Accountant's Note
Under the cost/fair value method, dividends are recorded directly as income when the right to receive payment is established.
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