Big doubt.....?

ekta (student) (623 Points)

13 November 2012  
In accounts parveen sharma sir says dividend is. Declared on paidup value...but in sfm aadityajain sir says dividend is always calculated on face value other things remaining constant....and aaditya jainsir adds its on face value assumingshare is fully paid.... What todo now?does accounts nd sfm have different treatment?do I have to take share onpaidup in accounts nd face value In sfm?