When a Parent Recognises a Pre-Acquisition Dividend That Is Declared $\begin{array} { l l l } \text { DR } & & \text { Dividend receivable } \\& \mathrm { CR } & \text { Dividend income }\end{array}$

question 5

Multiple Choice

When a parent recognises a pre-acquisition dividend that is declared by a wholly-owned subsidiary it makes the following entry in its accounting records:
This is explained more in Chapter 26.

• A)
• \(\begin{array} { l l l }
• \text { DR } & & \text { Dividend receivable } \\
• & \mathrm { CR } & \text { Dividend income }
• \end{array}\)
• B)
• DR\(\quad\) Dividend income
• CR \(\quad\)Dividend receivable
• C)
• DR\(\quad\) Dividend receivable
• \(\quad\)CR \(\quad\) Shares in subsidiary
• D)
• \(\begin{array} { l l l }
• \text { DR } & \text { Shares in subsidiary } \\
• \mathrm { CR } & \text { Dividend income. }
• \end{array}\)

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Definitions:

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Kipling Williams

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