Sub Competence: Capable of applying accounting treatment concept for Equity account:

1.  Capable of explaining accounting for preferred stocks

2. Explaining the policy used in dividend distribution

3. Identying various forms/types of dividend

4. Noting the announcements and distribution of various types of dividends

5. Explain accounting for stock dividends and stock splits

6. Noting the announcement and release of stock dividends

7. Describing how to present and analyze equity