Q:- What is dividend.?

Dividend is the that amount of money which is paid out of profit by the company to its shareholders.
However, various cases and treatment of dividend in the Cash Flow Statement is covered in the Study Material (along with video and examples) provided to you on our site. To view, follow the path provided below. 

Accountancy--> Study Material--> Book-2 (named as Company Accounts and Analysis of Financial Statement)--> Chapter-6 (named as Cash Flow Statement)--> Lesson-4 (named as Proposed Dividend and Interim Dividend)

We advice you go through it. It will help you a lot. However, if you find any difficulty then specify the point related to your doubt with all its relevant details so that we can help you in the best possible way. 

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Dividend is what you give your shareholders after earning annual profits.

I hope this helped you :)
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dividend is the part of profit we give to shareholder annually
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