Dividend

That which is to be dividend, the share of a sum dividend that falls to each individual by way of interest or otherwise. It refers to the divided part of profit of a company which is paid to its share-holders or stock-holders against their investments.

Bonus

Bonus is an extra-dividend which is paid by the company to its employees and stock-holders out of the profits. When a company goes into profit, it distributes some percentage of its profits among its regular employees. This is other than their regular salaries. Likewise, a company also distributes certain ratio of its profits among its share-holders in proportion to the stocks they hold. However, some companies, instead of giving cash dividend, offer additional shares to its stock-holders. The shares so offered, are called Bonus Shares or Right Shares.