When preparing the financial statements for the year a company has included the following in the Statement

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When preparing the financial statements for the year a company has included the following in the Statement of changes in equity. Identify the incorrect one.

(a) Ordinary dividend paid

(b) Preference dividend paid

(c) Correction of prior period error

(d) Backlog adjustment arising from a change of policy

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Financial Accounting An Introduction

ISBN: 9780273737650

2nd Edition

Authors: Mr Barry Elliott, Mr Augustine Benedict

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