Lesson

A sole proprietorship is a business organization where a single individual owns and operates the entire business. The owner has unlimited liability.

Practice Question #1

Which of the following best describes a sole proprietorship?

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Terms

Sole proprietorship:
A business owned and operated by a single individual.
Unlimited liability:
The owner's assets are at risk to cover business debts and obligations.
Pass-through taxation:
Business income is reported on the owner's tax return, avoiding double taxation.
Self-employment tax:
Sole proprietors pay the employer and employee portions of Social Security and Medicare taxes.

Practice Question #2

What type of liability does a sole proprietor face?

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Do Not Confuse With

Partnership:
A business owned by two or more individuals who share profits and losses.
Corporation:
A separate legal entity owned by shareholders, offering limited liability protection.
Limited Liability Company (LLC):
A hybrid business structure combining elements of partnerships and corporations.

Practice Question #3

Which of the following is a characteristic of a sole proprietorship's taxation?

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Historical Example

In the early 1900s, a small-town baker started a business selling homemade bread and pastries. The baker operated as a sole proprietor, using his savings to fund the business and taking on all the risks and responsibilities. Over time, the bakery became a local favorite, and the owner's hard work and dedication paid off as the business grew and prospered.

Practice Question #4

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Real-World Example

A freelance graphic designer decides to start her own business, offering design services to clients. She is a sole proprietor, using her computer and software to create designs. She is responsible for finding clients, managing projects, and handling all financial aspects of the business, including paying taxes on her income.

Practice Question #5

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Rhyme

A sole proprietor stands alone, with risks and rewards all their own. No partners or shareholders to share the load, with unlimited liability down the road.

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