Question

Difficulty: HardSole Proprietorship: Features, Capital Sources, Merits, and Demerits

Nneka operates a successful commercial agro-processing enterprise in Enugu as a sole proprietor. To finance the acquisition of automated industrial milling machinery for a major expansion, she intends to raise long-term capital by issuing debentures to the public and selling preference shares to private investors while maintaining full personal control of the firm. Which of the following best evaluates Nneka's proposed financing strategy in light of the legal features and capital structure of a sole proprietorship?

  1. The proposal is legally unfeasible because an unincorporated sole proprietorship lacks the statutory authority to issue shares or debentures to raise capital.Answer
  2. B
    The proposal is feasible provided she issues non-voting preference shares, which supply long-term capital without diluting her operational control.
  3. C
    The proposal is legally valid because sole proprietors can issue debentures to commercial lenders as long as the owner retains unlimited liability.
  4. D
    The proposal requires only the registration of Articles of Association with the Corporate Affairs Commission to authorize the public sale of securities.

Answer

The proposal is legally unfeasible because an unincorporated sole proprietorship lacks the statutory authority to issue shares or debentures to raise capital.
A sole proprietorship is an unincorporated enterprise owned by one person. Because it lacks a separate legal entity from its owner, it cannot issue capital market securities such as shares (equity) or debentures (long-term corporate debt). Its sources of capital are strictly limited to personal savings, loans from friends or commercial banks, trade credit, and ploughed-back profits. Consequently, attempting to raise expansion funds via shares or debentures is legally unfeasible for a sole trader.

Step-by-Step Solution

1
Identify the legal structure of the business
The enterprise is a sole proprietorship, which is an unincorporated entity without separate legal personality.
The legal status determines the allowed financial instruments and capital sources available to the firm.
2
Analyze the proposed capital sources (debentures and preference shares)
Shares and debentures are securities that can only be issued by incorporated legal entities (limited liability companies).
Unincorporated business units are restricted to personal savings, loans, trade credit, and retained earnings (ploughing back profit).
3
Evaluate the feasibility of the business owner's proposal
Nneka cannot issue debentures or shares as a sole proprietor, making her plan legally unfeasible unless she converts the business into a limited liability company.
Capital expansion constraints represent one of the primary demerits of a sole proprietorship.

Key Concept

Capital Sources and Legal Limitations of a Sole Proprietorship
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