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The Declaration Date Is the Date the Corporation Prepares a Journal

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The declaration date is the date the corporation prepares a journal entry to record that stockholders will receive dividend checks.


Definitions:

Token Economy

A behavior modification system that utilizes tokens as rewards for desired behaviors, which can be exchanged for privileges or treats.

Skinner Bucks

A token economy system developed by B.F. Skinner, where individuals receive tokens for exhibiting desirable behavior, which can later be exchanged for rewards.

Contingency Contract

A behavioral strategy in which two parties agree on a specific change that will occur when certain conditions are met.

Group Extinction

The phenomenon when a species, cultural group, or language ceases to exist as a distinct entity.

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