Examlex
Which of the following is NOT considered to be an accounting error?
Common Stock
A type of equity security that represents ownership in a corporation, entitling the holder to dividends and, in many cases, voting rights.
Securities
Financial instruments that represent ownership positions in corporations (stock), creditor relationships with governmental bodies or corporations (bonds), or rights to ownership as represented by an option.
Subscriptions Receivable
An amount owed by customers for subscription services or products that have been provided but not yet paid for.
Paid-in Capital
Paid-in capital is the amount of money that a company has received from shareholders in exchange for shares of stock, reflecting the capital that has been invested in the company beyond its par value.
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