Business Structures
Business Structures refer to the legal configuration of organizations, which define the ownership, control, liability, and taxation for the entity. Common types include sole proprietorships, partnerships, corporations, and limited liability companies (LLCs), each with distinct legal and financial implications for owners and investors.
Lesson Videos
Business Structures Overview
Introduction to Business Structures
Entities Formed Without Filing
Sole Proprietorship Business Structure
Types of Partnerships
General Partnership Business Structure
Termination of a General Partnership
Joint Ventures
Limited and Limited Liability Partnerships
Limited Liability Company
C Corporation Business Structure
C Corporation Characteristics
Corporate Shareholders
Corporate Directors and Officers
Significant Changes and Termination of a Corporation
Foreign Corporations
S Corporation
Comparison Between Business Entity Types
Business Structures Summary
Business Structures - Practice Questions
"Examprep.ai helped me pass all 4 CPA exams on the first try. I highly recommend. I especially like the feedback and ratings the software provides so I know where to focus my time."
Daniel H., CPA
"I can't recommend ExamPrep.ai enough. Nick's lessons turned concepts I struggled with into strengths. I was able to pass FAR right before other exams expired!"
Andrew K, CPA
"I just want to say thank you for the great lesson videos. I couldn't stay awake through lectures of another course. After watching all your FAR lessons I was finally able to pass!"
Alyssa M., CPA Candidate
