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Sole Proprietorship

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Introduction to Accounting

MS: Milikan Tunggal · EN: Sole Proprietorship · ZH: 独资

Meaning

A sole proprietorship is a form of business owned and managed by a single individual. The owner enjoys all the profits but also bears all the losses and liabilities without limit. It is easy to set up and is the most common form of business in Malaysia.

Example

Sedap Nasi Lemak Stall, owned and run by one entrepreneur, is an example of a sole proprietorship; all the profit belongs to that single owner.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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