Which account will be debited with the nominal value of shares, when shares are issued to promoters for the service offered by them?

Answer: Option D

When shares are issued to promoters for the services they have provided, the nominal value of the shares is typically debited to the Share capital account. This reflects the issuance of shares as part of the company's share capital.

Option A: Preliminary expenses are not directly related to the issuance of shares and are usually amortized over time.

Option B: Assets may be affected indirectly by the issuance of shares, but the nominal value of the shares is not directly debited to the Assets account.

Option C: Goodwill is not typically debited when shares are issued; it's related to the purchase of a business at a premium.

So, the correct answer is Option D: Share capital, as it reflects the nominal value of the shares issued to promoters.