Accounting · Financial Statements
Identify which of the following combinations correctly represents whether each item is Included or Excluded in the Statement of Changes in Equity (SOCIE) for the year ended 31 December 20X5: 1. Depreciation charge for the year2. Share issue made in the year3. Proposed dividend due to be paid on 26 February 20X64. Dividend paid on 28 October 20X5
- 11: Excluded, 2: Included, 3: Excluded, 4: Included✓
- 21: Excluded, 2: Excluded, 3: Excluded, 4: Included
- 31: Included, 2: Included, 3: Excluded, 4: Included
- 41: Excluded, 2: Included, 3: Excluded, 4: Excluded
Correct answer
1: Excluded, 2: Included, 3: Excluded, 4: Included
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