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Companies: Share capital and the statement of financial position

VIEWS: 87 PAGES: 26

1. Identify the characteristics of a company. 2. Record the issue of shares. 3. Prepare the shareholders’ equity section of a company’s statement of financial position. 4. Account for cash dividends. 5. Use different share values in decision-making. 6. Evaluate a company’s return on assets and return on shareholders’ equity. 7. Account for the income tax of a company.

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