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وهذي تكملة الاسئلة ..

السؤال الرابع

If common stock is issued for an amount greater than par value, the excess should be
credited to
a. Cash.
b. Retained Earnings.
c. Paid-in Capital in Excess of Par Value.
d. Legal Capital.

السؤال الخامس

Which of the following would not be recorded in the entry for the formation of a
partnership?
a. Accumulated depreciation
b. Allowance for doubtful accounts
c. Accounts receivable
d. All of these would be recorded.