How to account for dividends paid
Recognize when to record the liability of the company to pay the cash dividends.
This occurs on the " date of declaration, " when the board of directors formally authorizes payment of dividends. Under standard accounting procedures, expenses are recorded when they are incurred.

In this case, dividend expenses are recorded because by declaring them the company is held liable to make good on the declaration and deliver the dividend. A declaration specifies when the declaration is made, when the date of record is, and when the dividend will be paid.

How to get fit on a budget
Instead of paying for that kickboxing class, think about doing a kickbox or other workout in your living room.
There are many free streaming videos online on everything from push-ups to pilates. Not only can you save membership fees, you can pocket the cost of driving to the gym.

Pull out your library card instead of your credit card. You might be surprised at the selection your local library has.

People are sitting in chairs inside a barbershop. man

is sitting in a chair and the barber behind him is shaving his hair.

How to organize receipts
On a note pad make a list of categories and subcategories for your receipts.
Ideas for categories can be easily adapted from programs such as quicken or msmoney.
Purchase inexpensive file folders for each main category.
Label the tab of the folder with the name of the main category. On the front face of the folder, write the subcategories that will be contained in that folder.