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bookkeepingtips
Bookkeeping Tips T Accounts
Prepared by Accomp Services (www.accompservices.ca)
Further valuable accounting and bookkeeping website resources are listed at the end of this document.
A business is one or more individuals selling products or services for profit. Nearly 100,000 new businesses are started
in Canada each year, with most of them being founded by people who want freedom from ordinary jobs, a new
challenge in life, or the advantage of earning extra money.
Four topics to be discussed:
1. Business organization
2. Three main financial statements
3. The accounting equation
4. T Accounts - Debits and Credits
1. Business organizations take one of three forms:
1. Sole proprietorship
2. Partnership
3. Corporation
Sole Proprietorship
A sole proprietorship, or single proprietorship, is a business owned by one person. No legal requirement is
needed in order to start this form of business, other than to file for a business license and register the business
name. While it is a separate entity for accounting purposes, it is not a separate legal entity from its owner, this
means, that a court can order an owner to sell personal belongings to pay its debts. Tax authorities do not
separate a proprietorship from its owner; the profits of the business are reported and taxed on the owner’s
personal income tax return.
Partnership
A partnership is owned by two or more personas called partners. As for a proprietorship, no special legal
requirements must be met in order to start a partnership, other than to register the business name and get a
business license. To run the business together, the partners need an oral or written agreement that usually
indicates how the profits and losses are to be shared. Each partner’s share of profi
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