GE's shares fell to longtime lows in March as losses at the GE Capital finance arm forced it to cut its dividend and led to the loss of its coveted AAA credit rating.

Douglas Cliggott, U.S. equity strategist with Credit Suisse, says that with all this cash on corporate balance sheets, he is expecting more buybacks and dividend increases.

The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.