To operate with asset/liability items, select Master data and settings – Master data and sections – Financial result and controlling – Financial result – Recognize other assets and liabilities.
In the dispatcher's control, transactions addressed to other assets and liabilities (so-called other transactions) are registered within standard documents similar to the itemized expenses, but indicating the item of other assets/liabilities. For example, the Other expenses transaction in the Non-cash debiting documents.
To pay dividends accrued to the founders, use the Cash flow – Bank – Electronic payments – Non-cash debiting document with the Other expenses transaction type, and select the Dividends for payment item from the Asset and liability items list on the Amount allocation tab in the Asset/liability item field.
You can use arbitrary proforma invoices to record the specified transactions in bookkeeping.