Equity of Limited Companies
Principles of Accounting · JC 1 · Accounting for Liabilities and Equity · 3.º Período

Equity of Limited Companies

Introduces the components of equity for limited companies, including share capital and retained earnings. Students will account for the issuance of shares and the declaration of dividends.

MOE Syllabus OutcomesSEAB 9755 Section 5.1: Share CapitalSEAB 9755 Section 5.2: Retained Earnings

About This Topic

Introduces the components of equity for limited companies, including share capital and retained earnings. Students will account for the issuance of shares and the declaration of dividends.

Key Questions

  1. What are the differences between ordinary and preference shares?
  2. How are dividends declared and paid to shareholders?
  3. What is the purpose of retained earnings in a limited company?

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