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Limited Companies and Their Accounts. E-book. Formato PDF

Un ebook di  Walter Scott Ferguson  edito da Forgotten Books, 2017

To gain a proper understanding relative to the accounts of Limited Companies (corporations) it is necessary, or at least desirable, to compare this form of business organization with others, so that the differences may be made apparent, because it is those differences which call for special features in the accounting.<br><br>In the main there are three distinct forms of business organization. The simplest of these is the Sole Proprietorship, where one person establishes a business and carries it on alone. The second is the Partnership, where two or more have combined together to carry on business, and the third is the Corporation, which includes Limited Companies.<br><br>Sole Proprietorship and Partnership<br><br>A brief review of the first two forms of business organization, before giving an explanation of the third, will draw attention to their position from the point of view of risk and stability.<br><br>In the Sole Proprietorship the owner receives all the profit; has to bear any losses; and is personally responsible for the debts of the business.<br><br>While the accounts for the business will be kept separate entirely from the personal accounts of the proprietor outside of the business, any property used in the business belongs to the proprietor, and the title to any real estate is in his name. Should the assets of the business be insufficient to meet the claims of creditors, any further property owned by the proprietor may be drawn upon to meet the claims. The profits are his; the risk is his; and the size of the business is limited by the amount of capital that he can personally supply and the credit he can command.<br><br>A Partnership differs from the Sole Proprietorship in that there are two or more proprietors who divide the profits, and the losses, either equally or on any other agreed basis, and who are personally liable to creditors should the assets of the business be insufficient to meet the claims.

Informazioni bibliografiche

  • Titolo: Limited Companies and Their Accounts. E-book. Formato PDF
  • AutoreWalter Scott Ferguson
  • Editore: Forgotten Books
  • Data di Pubblicazione: 24 Ottobre '17
  • Formato: PDF
  • Protezione: nessuna
  • ISBN-13: 9780243645800
Dello stesso autore: Walter Scott Ferguson
Limited Companies and Their Accounts. E-book. Formato PDF ebook di Walter Scott Ferguson
Limited Companies and Their Accounts. E-book. Formato PDF
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edizioni Forgotten Books
download immediato
€ 8,85
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