Explain What Is Meant By Interim Dividend And Final Dividend. Give An Example Of How Both Of These Would Appear In The Trading And Profit And Loss Appropriation Account As Well As The Balance Sheet?

Interim dividends are paid in any time of the year and the final dividend are paid only at the year end closing. They both are showed in the profit and loss on the semiannual or annual basis. And in the balance sheet the appear on the shareholder's equity portion.