Lit1 310.1.2-01-05 Essay

2205 Words9 Pages
SOLE PROPRIETORSHIP A Sole Proprietorship is the most common business organization. It is also by far the easiest business type to create and dissolve. There are many advantages and disadvantages to a Sole Proprietorship; one of the biggest disadvantages being liability. In a Sole Proprietorship there is no difference between the liability of the sole proprietor’s company assets and that of their personal assets; the liability is unlimited. If the business should go under or there was an accident rendering the owner disabled, creditors could not only go after business assets but personal as well. Another huge disadvantage of a Sole Proprietorship is that business is usually terminated and ceases to exist when the owner dies. A sole proprietor can express that the business may continue by stating so in their will, but even then significant planning ahead of time must have taken place and later approved by the courts handling the will. Taxes with regards to a Sole Proprietorship are very simple and definitely an advantage. All profits earned by the company are considered personal income of the sole proprietor. A schedule C is completed along with Form 1040 for the sole proprietor’s personal income tax return. The sole proprietor is also able to write off the cost of doing business on their taxes from actual expenses to losses to depreciation of business equipment. One of the biggest advantages in a Sole Proprietorship is that the sole proprietor has total and complete control. There are no executive boards, no partner, and more importantly no boss. All decisions including financial, hiring, expansion as well as the direction that the company will be moving towards in the future are the sole proprietor’s alone to make. Just as all of the decisions and liability fall upon the owner of a Sole Proprietorship, another advantage is that all of the profits are

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