Cavern Co

Hello Sir, this question is from PYQ DEC2010 Q2 "The dividend of 3 cents per share paid on 30 November 2009 would have been based on 200 million shares and been $6 million. The dividend of 5 cents per share paid on 31 May 2010 would have been based on 250 million shares and been $12·5 million. Therefore the total dividends paid, incorrectly included in administrative expenses, were $18·5 million." Why the last year(30 Nov 2009) Div paid that incorrect included in administrative exp , is corrected in the current year but not last year P&L account? 30 Nov 2009 should be last year, year-end, right? Thank you.