In Preparing a Statement of Changes in Shareholders' Equity, the Company

question 18

Multiple Choice

In preparing a statement of changes in shareholders' equity, the company includes land given to a shareholder as a dividend. This transaction is included in the statement because it represents

• A) an investment by a shareholder that increases equity.
• B) an investment by a shareholder that decreases equity.
• C) a distribution to a shareholder that increases equity.
• D) a distribution to a shareholder that decreases equity.

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Definitions:

Cephalocaudal

A pattern of growth where development begins at the head and progresses downwards towards the feet.

Proximodistal

A pattern of development in humans and other organisms where growth starts at the central body and moves towards the extremities.

Cephalodistal

A principle of growth and development where development proceeds from the center of the body outward to the extremities.

Motor Maturation

The process of development and refinement of gross and fine motor skills in infants and children.