<Tr> <Td> Auditing (show) <Ul> <Li> Financial </Li> <Li> Internal </Li> <Li> Firms </Li> <Li> Report </Li> </Ul> </Td> </Tr> <Ul> <Li> Financial </Li> <Li> Internal </Li> <Li> Firms </Li> <Li> Report </Li> </Ul> <Tr> <Td> People and organizations (show) <Ul> <Li> Accountants </Li> <Li> Accounting organizations </Li> <Li> Luca Pacioli </Li> </Ul> </Td> </Tr> <Ul> <Li> Accountants </Li> <Li> Accounting organizations </Li> <Li> Luca Pacioli </Li> </Ul>

Normal balance of paid in capital in excess of par