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  2. Entity concept - Wikipedia

    en.wikipedia.org/wiki/Entity_concept

    Under the business entity concept, a business holds separate entity and distinct from its owners. "The entity view holds the business 'enterprise to be an institution in its own right separate and distinct from the parties who furnish the funds" [1] An example is a sole trader or proprietorship. The sole trader takes money from the business by ...

  3. Business - Wikipedia

    en.wikipedia.org/wiki/Business

    A business entity is not necessarily separate from the owner and the creditors can hold the owner liable for debts the business has acquired. [6] The taxation system for businesses is different from that of the corporates. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the ...

  4. Corporate group - Wikipedia

    en.wikipedia.org/wiki/Corporate_group

    A corporate group, company group or business group, also formally known as a group of companies, is a collection of parent and subsidiary corporations that function as a single economic entity through a common source of control. These types of groups are often managed by an account manager.

  5. Corporation - Wikipedia

    en.wikipedia.org/wiki/Corporation

    A corporation is an organization—usually a group of people or a company—authorized by the state to act as a single entity (a legal entity recognized by private and public law as "born out of statute"; a legal person in a legal context) and recognized as such in law for certain purposes.

  6. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    As a business entity, an LLC is often more flexible than a corporation and may be well-suited for companies with a single owner. [5] Although LLCs and corporations both possess some analogous features, the basic terminology commonly associated with each type of legal entity, at least within the United States, is sometimes different.

  7. Company - Wikipedia

    en.wikipedia.org/wiki/Company

    The company, as an entity, was created by the state which granted the privilege of incorporation. [1] Companies take various forms, such as: voluntary associations, which may include nonprofit organizations; business entities, whose aim is to generate sales, revenue, and profit; financial entities and banks; programs or educational institutions

  8. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Business entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. Revenue and expense should be kept separate from personal expenses.

  9. Economic entity - Wikipedia

    en.wikipedia.org/wiki/Economic_entity

    Almost any type of organization or unit in society can be an economic entity. Examples of economic entities in accounting are hospitals, companies, municipalities, and federal agencies. The "Economic entity assumption" states that the activities of the entity are to be kept separate from the activities of its owner and all other economic ...