Question

Unilever Group reports the following equity information for the years ended December 31, 2013 and 2012 (euros in millions).
1. Match each of the three account titles—share capital, share premium, and retained profit—with the usual account title applied under U.S. GAAP from the following options:
_______ a. Paid-in capital in excess of par value, common stock
_______ b. Retained earnings
_______ c. Common stock, par value
2. Prepare Unilever’s journal entry, using its account titles, to record the issuance of capital stock assuming that its entire par value stock was issued on December 31, 2012, for cash.
3. What were Unilever’s 2013 dividends assuming that only dividends and income impacted retained profit for 2013 and that its 2013 income totaled €5,263?


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  • CreatedApril 23, 2015
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