会计学：企业决策的基础（管理会计分册）课件 Williams_FinMan_19e_AppC_PPT.pptx

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2025-03-05 发布于山东
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会计学：企业决策的基础（管理会计分册）课件 Williams_FinMan_19e_AppC_PPT.pptx

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AppendixCFormsofBusinessOrganization

ImportanceofBusinessFormThelegalformofabusinessorganizationisanimportantconsiderationnotonlywhenthebusinessisfirstformedbutalsothroughoutitsoperatinglife.Theformofanenterpriseaffects:Itsabilitytoraisecapital.Therelationshipbetweentheorganizationanditsowners.Thesecurityofbothcreditors’andowners’claims.

FormsofBusinessintheU.S.ThreeprimaryformsofbusinessorganizationaregenerallyfoundintheUnitedStates—soleproprietorships,partnerships,andcorporations.Corporationscarryoutthemajorityofbusinessactivity,andasaresult,thatformofbusinessorganizationistheprimaryfocusofthistextbook.Soleproprietorshipsandpartnershipsarealsoimportant,however,becausetheyrepresentthelargestnumbersofbusinessorganizationsintheUnitedStates.

SoleProprietorshipsAsoleproprietorshipisanunincorporatedbusinessownedbyoneperson.Proprietorshipsarethemostcommonformofbusinessorganizationbecausetheyaresoeasytostart.Creatingasoleproprietorshiprequiresnoauthorizationfromanygovernmentalagency.Oftenthebusinessrequireslittleornoinvestmentofcapital.

CommonExamplesofProprietorshipsOnasmallerscale,soleproprietorshipsmayinclude:Paperroute.Babysittingservice.Lawn-mowingbusiness.Onalargerscale,soleproprietorshipsarewidelyusedfor:Farms.Servicebusinesses.Smallretailstores.Restaurants.Professionalpractices,suchasmedicine,law,andpublicaccounting.

SoleProprietorship:FinancialReportingNeedsMostsoleproprietorshipsarerelativelysmallbusinesseswithfew,ifany,financialreportingobligations.Theirneedsforaccountinginformationconsistprimarilyofdatausedindailybusinessoperations—thebalanceinthecompany’sbankaccountandtheamountsreceivableandpayable.Infact,manysoleproprietorshipsdonotprepareformalfinancialstatementsunlesssomespecialneedarises,suchas