A $0.35 per share dividend on 200,000 outstanding shares equals a total dividend payment of $70,000. Record the journal entry to recognize the declaration of dividends when the announcement is made.

Stock splits resemble large stock dividends, but you account for them differently. Stock splits do not generate journal entries. Instead, the accountant notes the event and adjusts par value.

Small stock dividends are generally defined as payouts of less than 20% to 25% of the current number of the company's outstanding shares. ... That entry gets offset in two different ways.

Small stock dividends are generally defined as payouts of less than 20% to 25% of the current number of the company's outstanding shares. ... That entry gets offset in two different ways.