大学课程《会计专业英语》PPT教学课件:Chapter 2 Forms of Business Organization.pptxVIP

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大学课程《会计专业英语》PPT教学课件:Chapter 2 Forms of Business Organization.pptx

FormsofBusinessOrganizationCHAPTER2

Learningobjectives1.Distinguishthethreebasicformsofbusinessorganization.2.Beawareoftheadvantagesandlimitationsofthethreebasicforms.

FormsofBusinessOrganization*Soleproprietorships*Partnerships*CorporationsAccountantsshouldrecognizeeachformasaneconomicunitseparatefromitsowners.Legallyonlythecorporationisconsideredseparatefromitsowners.SimplestformofaccountingInthisbook,weonlyshowaccountingforthesoleproprietorship.

SoleProprietorshipSoleProprietorship

SoleProprietorshipAbusinessowned

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