James Corporation Issued 1,000 Preference Shares with a Par Value

question 63

Multiple Choice

James Corporation issued 1,000 preference shares with a par value of CHF100 for CHF205 per share.This transaction will

• A)increase total equity by CHF205,000.
• B)increase Share Premium-Preference by CHF205,000.
• C)decrease Retained Earnings by CHF105,000.
• D)increase Share Capital-Ordinary by CHF105,000.

---

Definitions:

Obsessive-compulsive Disorder

A mental disorder characterized by unwanted, recurring thoughts and behaviors that the person feels compelled to perform.

Dissociative Disorder

A type of psychological disorder characterized by a disconnection and lack of continuity between thoughts, memories, surroundings, actions, and identity.

Somatic Disorder

A category of mental disorders characterized by physical symptoms that mimic physical disease but have no identifiable physical cause, strongly associated with psychological factors.

Sexuality

The ways in which people experience and express themselves as sexual beings, encompassing sexual orientation, preferences, behaviors, and identity.