Dividend Treatment & Disclosure | AccountingWEB

Dividend Treatment & Disclosure

I have a question relating to dividend, if someone could advise me :


Period end for the client (13 months) - 30th June 2010

Profit for the period = £42K

Interim dividend paid during the period was = £ 20K      (1)

Dividend voted and paid after the period ended £15K    (2)


My Question is what should be the correct accounting treatment (journals) for both types of dividend?


Do we need to disclose either of dividends under RPT note or any other way in full set of accounts? 



Your advise will be highly appreciated.