w are dividends proposed, declared and paid to ordinary shareholders: January 2011: Paid R30 000 as second interim for 2010, declared in December 2010 April 2011: Paid R90 000 final for 2010, proposed in December 2010, declared in March 2011 August 2011: Paid R45 000 first interim for 2011 December 2011: Declared R20 000 as second interim dividend for the year ending 31st Dec. 2011 December 2011: Proposed R120 000 final dividend for 20111 January 2012: Paid R20 000 as second interim for 2011. What amount will be included as dividend in the Statement of change in equity for the year ended 31st Dec 2011 and as liability in the Statement of financial position: Statement of Changes in Equ

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Below are dividends proposed, declared and paid to ordinary shareholders:

January 2011: Paid R30 000 as second interim for 2010, declared in December 2010

April 2011: Paid R90 000 final for 2010, proposed in December 2010, declared in March 2011

August 2011: Paid R45 000 first interim for 2011

December 2011: Declared R20 000 as second interim dividend for the year ending 31st Dec. 2011

December 2011: Proposed R120 000 final dividend for 20111

January 2012: Paid R20 000 as second interim for 2011.

What amount will be included as dividend in the Statement of change in equity for the year ended 31st Dec 2011 and as liability in the Statement of financial position:

Statement of Changes in Equity: R155 000; Statement of Financial Position: R50 000; or Statement of Changes in Equity: R305 000; Statement of Financial Position: R140 000; or Statement of Changes in Equity: R155 000; Statement of Financial Position: R20 000 or Statement of Changes in Equity: R185 000; Statement of Financial Position: R50 000

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