What is the entry passed when proposed dividend is written off

Dear Student

Since proposed divided is declared directly from profit and loss account only it is not written off separately.

Proposed dividend account is closed by paying the dividend, by passing the following journal entries :
Journal in the books 
Date Particulars    Debit   Credit 
  Declaration of Proposed Dividend :      
  Profit and Loss A/c Dr.  xxx   
    To Proposed Dividend A/c      xxxx 
  (Being dividend proposed shall be paid on approval form shareholders)      
  Payment of Dividend and Closing of proposed dividend account      
  Proposed Dividend A/c Dr.  xxx   
    To Bank A/c      xxx 
  (Being Dividend paid)      

Hope this helps

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