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- 2. Forms of business organization Sole (Single) Proprietorship Partnership Corporation Co-operative
- 3. Sole Proprietorships ONE OWNER ALL THE ASSETS AND PROFITS ARE ATTRIBUTED DIRECTLY TO THE OWNER. NO
- 4. SOLE PROPRIETORSHIP ADVANTAGES Easiest and least expensive form of ownership to organize Ease of formation Sole
- 5. SOLE PROPRIETORSHIP ADVANTAGES Sole proprietors receive all income generated by the business to keep or reinvest.
- 6. SOLE PROPRIETORSHIP ADVANTAGES The business is easy to dissolve, if desired Minimal working capital required DISADVANTAGES
- 7. SOLE PROPRIETORSHIP ADVANTAGES The business is easy to dissolve, if desired DISADVANTAGES Some employee benefits such
- 8. Partnerships TWO OR MORE OWNERS Partnership agreement may be oral or written. PROFITS ARE ATTRIBUTED DIRECTLY
- 9. Partnerships THE PARTNERS MUST DECIDE UP FRONT HOW MUCH TIME AND CAPITAL EACH WILL CONTRIBUTE
- 10. Partnerships ADVANTAGES Partnerships are relatively easy to establish; however time should be invested in developing the
- 11. Partnerships ADVANTAGES The profits from the business flow directly through to the partners' personal tax returns
- 12. TYPES OF PARTNERSHIPS General partnerships Partners divide responsibility for management and liability, as well as the
- 13. TYPES OF PARTNERSHIPS Joint Venture Acts like a general partnership, but is clearly for a limited
- 14. Corporations A CORPORATION IS IDENTIFIED BY THE TERMS "LIMITED", "LTD.", "INCORPORATED", "INC.", "CORPORATION", OR "CORP.". WHATEVER
- 15. Corporations USUALLY THERE ARE MANY OWNERS. Owners are referred to as shareholders. THE OWNERS HAVE LIMITED
- 16. Corporations ADVANTAGES Shareholders have limited liability for the corporation's debts or judgments against the corporations. Shareholders
- 17. Corporations ADVANTAGES Can elect S corporation status if certain requirements are met. This election enables company
- 18. TYPES OF CORPORATIONS Subchapter S Corporations A tax election only; this election enables the shareholder to
- 19. TYPES OF CORPORATIONS Private Corporation A private corporation can be formed by one or more people.
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