Sole proprietorship: A form of business ownership


This is form of business ownership owned and
operated by one person, and managed by same person. It is simple to form, as it
requires only the completion of the registration of the business name form with
the company and allied

matters agency at Garki, Abuja.

Common features
                    
i.           
Ownership: it is owned by one person
                  
ii.           
Formation: it is easy to form
                 
iii.           
Control: it is controlled by the owner and no one else
               
iv.           
Legal status: it has no legal entity
                 
v.           
Continuity: the death of the owner may lead to the end of the business
               
vi.           
Liability: the liability of its owner is unlimited
              
vii.           
Source of finance:
·        
Personal saving
·        
Borrowing from friends, relative etc
·        
Borrowing from money lender: Osusu, cooperative societies etc
Advantages
·        
The owner does not share its profit with any one
·        
He maintains close contact with customers and workers
·        
He is willing to work harder since he doesn’t share profit
·        
He makes decisions alone and quickly
Disadvantages
·        
Death of the owner may stop the operation and existence of the business
·        
The business cannot adequately expand due to lack of funds
·        
Liability of the owner is unlimited
·        
He cannot compete efficiently with other forms of business
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