shares capital, P100 par, 30,000 shares 3,000,000 Share premium 500,000 Retained earnings            2,500,000 Total shareholder’s equity           P8,000,000 No dividends are in arrears up to December 31, 2012. The company declared P1,000,000 dividend at the end of 2014 at the appropriate rate for preference shares and the remainder to ordinary.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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The shareholder’s equity in the statement of financial position on December 31, 2014, of Quijones Corporation showed the following:

 

Preference share capital, 10% P50 par, 40,000 shares      P2,000,000

Ordinary shares capital, P100 par, 30,000 shares 3,000,000

Share premium 500,000

Retained earnings            2,500,000

Total shareholder’s equity           P8,000,000

No dividends are in arrears up to December 31, 2012. The company declared P1,000,000 dividend at the end of 2014 at the appropriate rate for preference shares and the remainder to ordinary.

 

REQUIRED:

Determine the allocation of the dividend to (1) preference and (2) ordinary, assuming the following cases independently:

 

  1. Preference share is noncumulative and nonparticipating.
  2. Preference share is cumulative and nonparticipating.
  3. Preference share is cumulative and participating.
  4. Preference share is cumulative and participating up to 12%.
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