PSLX 6225 Week 1 (Chapters 1, 2, & 3)
Across
- 1. a withdrawal of a partner from a partnership; does not necessarily cause a dissolution or termination of partnership (withdrawal from the business)
- 6. doing business as
- 8. corporation in which all income is passed through to shareholders who pay taxes at appropriate individual rates (corporation taxed like a partnership)
- 9. relationship between parties whereby one agrees to act on behalf of another (act for another)
- 10. Model for partnership legislation in about three-fourths of the states (partnership law used by the majority of the states)
- 11. newly recognized form of partnership in which a partner has no personal liability for the misconduct of another partner (has one or more general partners and at least one limited partner)
- 15. name adopted for use by a person, partnership, corporation, or other business that is other than its true or legal name; sometimes called an assumed name (name adopted by a business)
- 16. business survives death of owner
- 21. liability not limited to a party’s investment in an enterprise but rather may be satisfied from the investor’s other assets, savings, and property (liability for all the business debts)
- 22. liability for debts and obligations in excess of that originally invested, namely, liability extending to one’s personal assets (a person has liability for debts of the business)
- 25. when each member of an association is liable to pay all of a debt or obligation; when a creditor may sue all individuals in an association or pick among them to satisfy a debt (partners liable together and separately)
- 26. corporation whose shares are held by a few people, usually friends or relatives active in managing the business (corporation owned by only a few people)
Down
- 2. a business managed and owned by one person who has sole authority for all decision-making and faces unlimited personal liability for business debts and obligations (only one individual owns and manages)
- 3. money of the business
- 4. runs the business
- 5. order from a court requiring a partnership to pay distributions a partner would have received to the partner’s creditor until a judgment is fully satisfied (court order directing a partner to pay distributions to creditor)
- 7. Internal Revenue Service
- 8. Document filed with secretary of state providing notice of partners or LLC members who are authorized to act for entity (public notice of are authorized to execute real estate transfers
- 12. advance payment to an employee against anticipated compensation (advance payment against profits
- 13. process of completing the affairs of a business; for corporations, the process of collecting corporate assets, discharging debts, and distributing any remains to the shareholders; may be judicial or nonjudicial (wrapping up business activities)
- 14. application for employer ID number
- 16. legal entity existing by authority of state law, owned by its shareholders, and managed by its elected directors and appointed officers (limited liability, with directors and officers)
- 17. relationship in which a party owes a duty of good faith to another or to others (deal with others in good faith)
- 18. termination of a business organization as a legal entity, such as a partnership or corporation; may be voluntary or involuntary for a corporation (termination of partnership)
- 19. individual or entity managing or controlling a (general) partnership or a limited partnership (two or more with unlimited liability)
- 20. liability that is confined to that amount contributed by an investor to an enterprise; when personal assets of an investor cannot be used to satisfy business debts or obligations (liable only to the extent of one’s investment.)
- 21. Uniform Partnership Act, model for partnership legislation in about one-fourth of the states (1914 law governing partnerships)
- 23. used to report income and losses of sole proprietorship for tax purposes
- 24. new form of business enterprise, recognized in all states, offering the pass-through tax status of a partnership and the limited liability of a corporation (limited liability company)