CPA Board Licensure Exam performing schools

Performance of Schools

file:///D:/266141061-Performance-of-Schools-CPA-Board.pdf

May 2015 CPA Licensure Exam Result

Correction

overall 81.82% (9 out of 11 takers)

first timer 100%

2015 May CPA Licensure

100% passers ...first time takers
81.82% passers ,.. overall



http://www.prcboardnews.com/2015/05/prc-releases-may-2015-cpa-board-exam-results.html

October 2014 CPA Board Exam Results

The PRC announced the October 2014 CPA Licensure in 3 days after the last day of examination.  To find out if you have passed the CPA Board:

http://www.prc.gov.ph/news/?id=851

Assignment 10: Akawnting

Retained Earnings

Problem # 1.

 Lam-ang's board of directors declared a P 710,000 cash dividend on October 5, 2015.  The board decided to include all shareholders as of November 5, 2015, beyond the date would no longer entitle the shareholder to receive any dividend declared on October 5, 2015.  On December 20, 2015, the shareholders received their share of the profit.

Required:

Prepare the necessary journal entries to record the above transactions.