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  2. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    The sole proprietor, Partner A, will give the new partner, Partner B, an equal share in the partnership. 100% interest of the sole proprietor will be divided in half, so that each of the two partners will have 50% interest in the partnership. In effect, Partner A sold 50% of his equity to Partner B. Example 2.

  3. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their owners." [2] whose owners pay taxes as if it were personal income at a much lower rate. This represents a large tax cut for owners that is capital ...

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. Sole proprietorship - Wikipedia

    en.wikipedia.org/wiki/Sole_proprietorship

    Sole proprietors are able to finance legitimate operating expenses; for example, working capital, furniture, leasehold improvements and building renovations. Many and varied private organizations and individuals seek opportunities to invest and fund a business that may not qualify for traditional financing from institutions, such as banks.

  6. How to Write a Business Plan - AOL

    www.aol.com/finance/write-business-plan...

    This section should include your business's legal structure — for example, whether you are incorporating as an S or C corporation, forming a partnership, or operating as a limited liability ...

  7. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

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