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Презентация на тему Forms of Business

Forms of business organization Sole (Single) ProprietorshipPartnershipCorporationCo-operative
Forms of Business Forms of business organization Sole (Single) ProprietorshipPartnershipCorporationCo-operative Sole Proprietorships ONE OWNER ALL THE ASSETS AND PROFITS ARE ATTRIBUTED DIRECTLY SOLE PROPRIETORSHIPADVANTAGESEasiest and least expensive form of ownership to organizeEase of formation SOLE PROPRIETORSHIPADVANTAGESSole proprietors receive all income generated by the business to keep SOLE PROPRIETORSHIPADVANTAGESThe business is easy to dissolve, if desiredMinimal working capital requiredDISADVANTAGESSole SOLE PROPRIETORSHIPADVANTAGESThe business is easy to dissolve, if desiredDISADVANTAGESSome employee benefits such Partnerships TWO OR MORE OWNERSPartnership agreement may be oral or written. PROFITS Partnerships THE PARTNERS MUST DECIDE UP FRONT HOW MUCH TIME AND CAPITAL EACH WILL CONTRIBUTE PartnershipsADVANTAGESPartnerships are relatively easy to establish; however time should be invested in PartnershipsADVANTAGESThe profits from the business flow directly through to the partners' personal TYPES OF PARTNERSHIPSGeneral partnershipsPartners divide responsibility for management and liability, as well TYPES OF PARTNERSHIPSJoint VentureActs like a general partnership, but is clearly for CorporationsA CORPORATION IS IDENTIFIED BY THE TERMS CorporationsUSUALLY THERE ARE MANY OWNERS.Owners are referred to as shareholders.THE OWNERS HAVE CorporationsADVANTAGESShareholders have limited liability for the corporation's debts or judgments against the CorporationsADVANTAGESCan elect S corporation status if certain requirements are met. This election TYPES OF CORPORATIONSSubchapter S CorporationsA tax election only; this election enables the TYPES OF CORPORATIONSPrivate CorporationA private corporation can be formed by one or LIMITED LIABILITY COMPANY (LLC)The LLC is a relatively new type of hybrid
Слайды презентации

Слайд 2 Forms of business organization
Sole (Single) Proprietorship

Partnership

Corporation

Co-operative

Forms of business organization Sole (Single) ProprietorshipPartnershipCorporationCo-operative

Слайд 3 Sole Proprietorships
ONE OWNER
ALL THE ASSETS AND

Sole Proprietorships ONE OWNER ALL THE ASSETS AND PROFITS ARE ATTRIBUTED

PROFITS ARE ATTRIBUTED DIRECTLY TO THE OWNER.
NO SPECIAL

LEGAL REQUIREMENTS.
OWNER’S EQUITY CONSISTS PRIMARILY OF THE OWNER’S CAPITAL ACCOUNT.
RESPONSIBILITY FOR RUNNING THE BUSINESS, ITS LIABILITIES OR DEBTS

Слайд 4 SOLE PROPRIETORSHIP
ADVANTAGES
Easiest and least expensive form of ownership

SOLE PROPRIETORSHIPADVANTAGESEasiest and least expensive form of ownership to organizeEase of

to organize
Ease of formation
Sole proprietors are in complete

control, and within the parameters of the law, may make decisions as they see fit

Слайд 5 SOLE PROPRIETORSHIP
ADVANTAGES
Sole proprietors receive all income generated by

SOLE PROPRIETORSHIPADVANTAGESSole proprietors receive all income generated by the business to

the business to keep or reinvest.
Profits from the business

flow-through directly to the owner's personal tax return

Слайд 6 SOLE PROPRIETORSHIP
ADVANTAGES
The business is easy to dissolve, if

SOLE PROPRIETORSHIPADVANTAGESThe business is easy to dissolve, if desiredMinimal working capital

desired
Minimal working capital required
DISADVANTAGES
Sole proprietors have unlimited liability
Sole proprietors

are legally responsible for all debts against the business
Their business and personal assets are at risk
Difficulty raising capital

Слайд 7 SOLE PROPRIETORSHIP
ADVANTAGES
The business is easy to dissolve, if

SOLE PROPRIETORSHIPADVANTAGESThe business is easy to dissolve, if desiredDISADVANTAGESSome employee benefits

desired
DISADVANTAGES
Some employee benefits such as owner's medical insurance premiums

are not directly deductible from business income (only partially deductible as an adjustment to income).
Lack of continuity in business organization in the absence of the owner

Слайд 8 Partnerships
TWO OR MORE OWNERS
Partnership agreement may be

Partnerships TWO OR MORE OWNERSPartnership agreement may be oral or written.

oral or written.
PROFITS ARE ATTRIBUTED DIRECTLY TO THE

PARTNERS.
OWNERS’ EQUITY CONSISTS PRIMARILY OF THE PARTNERS’ CAPITAL ACCOUNTS.
THE PARTNERS SHOULD HAVE A LEGAL AGREEMENT THAT SETS FORTH HOW DECISIONS WILL BE MADE, PROFITS WILL BE SHARED, DISPUTES WILL BE RESOLVED, HOW FUTURE PARTNERS WILL BE ADMITTED TO THE PARTNERSHIP, HOW PARTNERS CAN BE BOUGHT OUT, OR WHAT STEPS WILL BE TAKEN TO DISSOLVE THE PARTNERSHIP WHEN NEEDED

Слайд 9 Partnerships
THE PARTNERS MUST DECIDE UP FRONT HOW

Partnerships THE PARTNERS MUST DECIDE UP FRONT HOW MUCH TIME AND CAPITAL EACH WILL CONTRIBUTE

MUCH TIME AND CAPITAL EACH WILL CONTRIBUTE


Слайд 10 Partnerships
ADVANTAGES
Partnerships are relatively easy to establish; however time

PartnershipsADVANTAGESPartnerships are relatively easy to establish; however time should be invested

should be invested in developing the partnership agreement
With more

than one owner, the ability to raise funds may be increased

Слайд 11 Partnerships
ADVANTAGES
The profits from the business flow directly through

PartnershipsADVANTAGESThe profits from the business flow directly through to the partners'

to the partners' personal tax returns
Prospective employees may be

attracted to the business if given the incentive to become a partner
The business usually will benefit from partners who have complementary skills

DISADVANTAGES

Profits must be shared with others
Since decisions are shared, disagreements can occur
Some employee benefits are not deductible from business income on tax returns
The partnership may have a limited life; it may end upon the withdrawal or death of a partner
Unlimited liability (for general partners)


Слайд 12 TYPES OF PARTNERSHIPS
General partnerships
Partners divide responsibility for management

TYPES OF PARTNERSHIPSGeneral partnershipsPartners divide responsibility for management and liability, as

and liability, as well as the shares of profit

or loss according to their internal agreement. Equal shares are assumed unless there is a written agreement that states differently

Limited Partnership and Partnership with Limited Liability

"Limited" means that most of the partners have limited liability (to the extent of their investment) as well as limited input regarding management decisions, which generally encourages investors for short term projects, or for investing in capital assets. This form of ownership is not often used for operating retail or service businesses. Forming a limited partnership is more complex and formal than that of a general partnership


Слайд 13 TYPES OF PARTNERSHIPS
Joint Venture
Acts like a general partnership,

TYPES OF PARTNERSHIPSJoint VentureActs like a general partnership, but is clearly

but is clearly for a limited period of time

or a single project. If the partners in a joint venture repeat the activity, they will be recognized as an ongoing partnership and will have to file as such, and distribute accumulated partnership assets upon dissolution of the entity

Слайд 14 Corporations
A CORPORATION IS IDENTIFIED BY THE TERMS "LIMITED",

CorporationsA CORPORATION IS IDENTIFIED BY THE TERMS

"LTD.", "INCORPORATED", "INC.", "CORPORATION", OR "CORP.".
WHATEVER THE TERM, IT

MUST APPEAR WITH THE CORPORATE NAME ON ALL DOCUMENTS, STATIONERY, AND SO ON, AS IT APPEARS ON THE INCORPORATION DOCUMENT

Слайд 15 Corporations
USUALLY THERE ARE MANY OWNERS.
Owners are referred to

CorporationsUSUALLY THERE ARE MANY OWNERS.Owners are referred to as shareholders.THE OWNERS

as shareholders.
THE OWNERS HAVE LIMITED LIABILITY FOR THE DEBTS

OF THE CORPORATION.
No shareholder of a corporation is personally liable for the debts, obligations or acts of the corporation.
THE SHAREHOLDERS ELECT A BOARD OF DIRECTORS TO OVERSEE THE MAJOR POLICIES AND DECISIONS.
THE CORPORATION HAS A LIFE OF ITS OWN AND DOES NOT DISSOLVE WHEN OWNERSHIP CHANGES.

Слайд 16 Corporations
ADVANTAGES
Shareholders have limited liability for the corporation's debts

CorporationsADVANTAGESShareholders have limited liability for the corporation's debts or judgments against

or judgments against the corporations.
Shareholders can only be

held accountable for their investment in stock of the company.
Corporations can raise additional funds through the sale of stock.
A corporation may deduct the cost of benefits it provides to officers and employees.

Слайд 17 Corporations
ADVANTAGES
Can elect S corporation status if certain requirements

CorporationsADVANTAGESCan elect S corporation status if certain requirements are met. This

are met. This election enables company to be taxed

similar to a partnership.
Ownership is transferable
Continuous existence

DISADVANTAGES

The process of incorporation requires more time and money than other forms of organization.
Corporations are monitored by federal, state and some local agencies, and as a result may have more paperwork to comply with regulations.
Incorporating may result in higher overall taxes. Dividends paid to shareholders are not deductible form business income, thus this income can be taxed twice.


Слайд 18 TYPES OF CORPORATIONS
Subchapter S Corporations
A tax election only;

TYPES OF CORPORATIONSSubchapter S CorporationsA tax election only; this election enables

this election enables the shareholder to treat the earnings

and profits as distributions, and have them pass through directly to their personal tax return. The shareholder, if working for the company, and if there is a profit, must pay herself wages, and it must meet standards of "reasonable compensation". The basic rule is to pay yourself what you would have to pay someone to do your job, as long as there is enough profit. If you do not do this, the IRS (Internal Revenue Service) can reclassify all of the earnings and profit as wages, and you will be liable for all of the payroll taxes on the total amount

Слайд 19 TYPES OF CORPORATIONS
Private Corporation
A private corporation can be

TYPES OF CORPORATIONSPrivate CorporationA private corporation can be formed by one

formed by one or more people. A majority of

its directors must be residents. A private corporation cannot sell shares or securities to the general public.

Public Corporation

Generally, a "public corporation" is one that offers its securities to the public.


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