Accounting WAEC

The dividend per ordinary shares for the year is?

Use the following information to answer the given question

ordinary shares of ₦1 each 500,000
8% preference shares of ₦1 each 200,000
Interim dividends paid
– ordinary shares 40,000
-preference shares 12,000
profit for the year 100,000

The dividend per ordinary shares for the year is?

A. ₦0.88 kobo
B. ₦0.40 kobo
C. ₦0.20 kobo
D. ₦0.17 kobo

Correct Answer: Option B

B. ₦0.40 kobo

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