How proposed dividend a+c is made when dividend paid is given in the adjustment even if the amount of past and current yea is given in the balance sheet? Plz explain with the journal entry

Dear Student

Consider the example:

Suppose in Balance sheet Proposed dividend is shown as :
Particulars  Current Year   Last Year 
Proposed Dividend             100,000           50,000

and in adjustment, it is shown as :
1. Dividend paid during the current year is Rs 10,000/-
Here the dividend showed here in adjustment is not for the payment for Proposed Dividend, It is the interim dividend(unless anything other is specified), therefore it shall be accounted as the Interim dividend in cash flow statement separately.

Journal entries are as follows for the whole transactions in the current year:
Journal in the books Current Year
Date Particulars    Debit   Credit 
  Proposed Dividend A/c Dr.               50,000  
    To Bank A/c                   50,000
  (Being Dividend declared for last year paid in current year)      
  Profit and Loss A/c Dr.            100,000  
    To Proposed Dividend A/c                100,000
  (Being dividend proposed for Current Year, it shall be paid on approval form shareholders)      
  Entry for Dividend appearing in adjustment(Considering it as interim dividend of current year)      
  Profit and Loss A/c Dr.               10,000  
    To Interim Dividend A/c                   10,000
  (Being dividend for current year declared in the year)      
  Interim Dividend A/c Dr.               10,000  
    To Bank A/c                   10,000
  (Being Dividend declared in the year paid in the year itself)      

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