What type of account is Paid in capital in excess of par value? Your choices are asset, contra asset, liability, stockholder's equity, contra stockholder's equity, revenue, or expense. 2. What is the normal balance of Paid in capital in excess of par value? Your choices are Debit or Credit. 3. Which financial statement does Paid in capital in excess of par value appear on? Your choices are Income Statement, Statement of Retained Earnings, or Balance Sheet.