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Business Entity

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Introduction to Accounting

MS: Entiti Perniagaan · EN: Business Entity · ZH: 企业实体

Meaning

A business entity is an organisation run to produce goods or services in order to earn a profit. The forms of business entity include sole proprietorship, partnership, limited company and cooperative. Each form differs in the number of owners, liability and the way it is formed.

Example

Cantik Salon, owned by one individual, is a business entity in the form of a sole proprietorship, while a law firm owned by two partners is an entity in the form of a partnership.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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