By John M.B. Balouziyeh
This quantity presents an summary of usa federal and kingdom legislations governing enterprise companies. The chapters take the reader via a step by step exposition of the main easy sole proprietorships to the main advanced multi-tiered conglomerates. one of the enterprise agencies handled are partnerships with their a variety of modalities (general partnerships, restricted partnerships, restricted legal responsibility partnerships), enterprises (including heavily held firms, public organizations and different diversifications) and constrained legal responsibility businesses.
The case legislation and statutes governing the complete menu of commercial businesses are systematically analyzed and offered. prime circumstances at either the federal and kingdom point in addition to version laws corresponding to the Uniform Partnership Act and enacted laws are additional tested.
Other issues coated comprise organisation and partnerships, Accounting, taxation and finance, Startup agencies and enterprise capital, Fiduciary tasks and shareholder regulate, Mergers and acquisitions.
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Additional resources for A Legal Guide to United States Business Organizations: The Law of Partnerships, Corporations, and Limited Liability Companies
De Escamilla (Cal. Ct. App. 1948), for example, the court held that the defendants in a firm that went bankrupt were jointly and severally liable to the plaintiff, even though they were limited partners, because of the managerial responsibility that they assumed in the firm. This rule looks to economic realities rather than titles and language in determining general partnership and is similar to the rule mentioned earlier in the discussion on agency law: it does not matter that a contract states that an individual was an independent contractor or an employee when determining whether an employer is to be liable for the individual’s torts; rather, what matters is the degree to which the employer exercised control over the individual.
In Fenwick v. J. 1945), the defendant Unemployment Compensation Commission (“UCC”) sought to determine whether Mrs. Chesire had been an employee or partner of the plaintiff beauty salon. Although she received 20 % of the profits, Chesire had been paid a salary of fifteen dollars per week and had no liability. These factors would normally indicate that she was an employee. The court thus held that she was an employee, since the plaintiff maintained control and responsibility over the salon and took ownership of all of the assets when it was dissolved.
1 Principles of Accounting Accounting refers to a system by which quantitative information about a business entity’s finances is ascertained. It involves the preparation of a business’s financial reports, which determine its debts and credits, under the standards described below. 1 Three Basic Accounting Formats Accounting may be performed through the use of balance sheets, income statements, or cash flow summaries, which together provide the foundation for most business organizations’ accounting procedures.
A Legal Guide to United States Business Organizations: The Law of Partnerships, Corporations, and Limited Liability Companies by John M.B. Balouziyeh