DIVIDEND is that portion of a corporations earnings which is paid to the stockholders.
YEAR-END ADJUSTMENT is the process of adjusting the entry to an account at the end of the calendar or fiscal year in order to properly state it for financial statement preparation purposes. The various required adjustments include accrual or deferral of a revenue or expense item, reclassification, to conform book figures to physical inventory counts, and reflecting unusual transactions.
PARENT COMPANY is a company of which others are subsidiaries.
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