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Principles of journalizing. Entries for Notes, Sight and Time Drafts. One
Partnership Definitions, and complex Partnership adjustments under all the
A Mercantile Firm Changed to a Stock Company.
The incorporators subscribe for stock in proportion to their interest in the
sold, etc., etc.
are given to create a Working Capital and Reserve Fund. A dividend is
A Manufacturing Company is Incorporated.
Twenty per cent of the subscription to be paid in cash, and 20 per cent. in
A Mining Machine Company is Incorporated.
The Patentee sells his patent right to the company and takes stock in pay-
ment. Three entries are given for opening the books.
An Oil Company is Incorporated.
The owner of an oil well incorporates a company and takes full paid stock
Dividends are paid in Stock, which has been held for Working Capital.
A Limited Manufacturing Company is incorporated.
The incorporators pay their subscriptions in cash, merchandise, real estate
A Printing and Publishing Firm Changed to a Corporation.
The members of the old firm pay their subscription with the property of the
A Mining Company is Incorporated.
Capital Stock all subscribed and paid in cash. Mines and plants bought for
t to in
A Limited Wholesale Grocery Company Incorporated from a
new ones for the corporation.
Showing the operation to determine the net gain by Single Entry. A stock
dividend is declared involving one of the most puzzling stock entries apt
A General Store Is Incorporated.
Par value of shares $100. Incorporators pay $10 per share and receive full
new corporation. Two entries are given to consolidate. Bonds are sold at
liquidated by themselves. Common Stock is issued for the assets taken by
Complete entries are given for this operation.