Content of retained earnings 6.1 Cash dividends 6.2 Property dividends 6.4 Stock dividends 6.5 Liquidating dividen Prior period adjustments Appropriations of retained earning 9. Statement of retained earning 9.1 Prior period adjustments 9.2 Net income 9.3 Dividends 9.4 Other deductions 10. Accumulated other comprehensive income Teaching Arrangement 1 Time allocation The total class hour is 51. with 3 scores Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows Teaching Unit Basic Content Time allocated Part 1 1 The Environment of financial Re Financial 8 eporting 2 Financial Reporting: Its Conceptual Concepts, Framework Financi Statements 3 the balance sheet and the statement and related of Changes in Stockholders'Equity Disclosures 4 The income statement and income recognition 5 The statement of cash flows 5 Part 2 6 Cash and receivables 4 Financial 7 Inventories 3 Reporting Asset 8 Property, plant, and equipment Measurement and Income 9 Intangibles Determination- 9 - 5. Content of retained earnings 6. Dividends 6.1 Cash dividends 6.2 Property dividends 6.3 Scrip dividends 6.4 Stock dividends 6.5 Liquidating dividends 7. Prior period adjustments 8. Appropriations of retained earnings 9. Statement of retained earnings 9.1 Prior period adjustments 9.2 Net income 9.3 Dividends 9.4 Other deductions 10. Accumulated other comprehensive income Teaching Arrangement 1 Time allocation The total class hour is 51, with 3 scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows: Teaching Unit Basic Content Time allocated Part 1 Financial Reporting: Concepts, Finanicial Statements, and Related Disclosures 1 The Environment of Financial Reporting 2 Financial Reporting: Its Conceptual Framework 8 3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 4 4 The Income Statement and income recognition 6 5 The Statement of Cash Flows 5 Part 2 Financial Reporting: Asset Measurement and Income Determination 6 Cash and Receivables 4 7 Inventories 3 8 Property, Plant, and Equipment 4 9 Intangibles 3