会计专业英语（杨晓华）Task 4.pptxVIP

;Mini Case:;Contents:;4.1 Forms of Business Organization;4.2 Source of Capital: Owner’s Equity;Example:;Dr. Cash……………………..700, 000 Cr. Common Stock………….700, 000 However, in practice, many corporations may record the transaction this way: Dr. Cash……………………700,000 Cr. Common Stock at Par…………100, 000 Additional Paid-In Capital…..….600, 000 ;Example:;4.3 Source of Capital: Debt ;?Example:;When getting the cash via issuing bond: Dr. Cash…………………. $100,000 Cr. Bond Payable………….. $100,000 When the interest was paid: Dr.