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Even though the company does not have to pay the bill until June, the company owed money for the usage that occurred in May. Therefore, the company must record the usage of electricity, as well as the liability to pay the utility bill, in May. For a bit of challenge, study the examples above and [...]
Dividend payments can vary widely, depending on the company and the firm’s industry. Established businesses that generate consistent earnings make larger dividend payouts, on average, because they have larger retained earnings balances in place. However, a startup business may retain all of the company earnings to fund growth. Let’s look at this in more detail [...]