Hey you guys 

I've a few questions 

Dividends -

Now, I know how they work (Hope!), paid after the agreement of a meeting, displayed in minutes. 

Paid from retained earnings, after tax - Interim paid using the same principles, making sure as best as you possibly can that there shall be enough profit post tax to pay!!

Dividend vouchers - check. Signed, showing net / gross / tax credit.

Making sure all type A shares receive the same amount as other type A shares, (If same number of actual shares are held)

If different amounts, make sure there are type B shares!! (Or any other letter!)

I think I have the basics 

So, on to the nitty gritty!

Company votes and agrees to an interim dividend - (All paperwork is signed)

Dr Retained

Cr Bank

To clear a DLA

Dr Retained 

Cr DLA

Now this is my first question -

Notes -

Is it written (I have looked, but can't find) that the wording to the notes has to be written in a precise way? Or is it just a case of, legibly writing in the above case -

 On the 18/4/16 the company voted and agreed to pay an interim dividend of £2 per share held, totalling £200.

Would that note be ok?

Year end dividends - 

Results are in, financial statements are in front of the director, it is agreed through vote that a final dividend should be paid of £3 per share -

Now Dividends AFAIK aren't eligible to adjust the financial statements after the accounts have been approved at the AGM. So how do year end dividends get paid? Are they assumed before the AGM meeting?

Dr Retained

Cr Dividends payable

followed by a note of -

On the 31/4/16 the company proposed dividends of £3 per share, totalling £300.

Thanks