declaration of interim dividend

This query is : Resolved 

18 November 2008 How does the company treat its interim dividend declared & paid for half year if it occurs loss at the end of the financial year? Assuming the company has no accumilated profits during the year.

18 November 2008 Accounting treatment for the above querry.
How this will appear in company's books of accounts?

18 November 2008 Interim Dividend
To P/L A/c




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