
Concept Introduction:
Shareholder’s equity: The shareholder’s equity is divided in to parts like – share capital, share premium and retained profits.
These components can be defined as under –
Share capital – This component of shareholder’s equity includes the common stock equity issued at par, i.e. the premium of shares is not included in the component.
Share premium – This component of shareholder’s equity includes the share premium on common stock equity issued.
Retained profits – This component of shareholder’s equity includes the
Requirement 1
To Match:
a. Paid-in capital in excess of par value
b. Retained earnings
c. Common stock, par value
To be matched with –
a. Share capital
b. Share premium
c. Retained profits account titles.
Requirement 2
To prepare:
Requirement 3
To determine:
Dividends for Unilever’s for 2015.

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Chapter 13 Solutions
Connect Access Card for Fundamental Accounting Principles
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