8. What factors enter into a determination of the amount of capitalization?

9. How may the interests of the various parties to a merger or consolidation be settled?

10. State the method of opening the books of the merger.

11. State the method of closing the books of the merged companies.

Chapter XXX

1. Discuss the branch and agency methods of marketing.

2. Differentiate between the branch and agency.

3. Discuss the problem of control over the branch by the head office.

4. What are the fundamental principles of branch accounting?

5. How may agency accounts be kept?