Question

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

Match each operational feature or capital concept of a sole proprietorship on the left with its corresponding commercial implication or description on the right.

  • Ploughing back profitInternal source of capital created by reinvesting net earnings into business expansion.
  • Unlimited liabilityThe proprietor's personal assets can be seized to satisfy business debts upon insolvency.
  • Sole entitlement to profitDirect financial incentive driving maximum personal effort, dedication, and cost control.
  • Lack of corporate entityThe business automatically ceases upon the death or incapacitation of the proprietor.

Answer

Ploughing back profit matches with internal source of capital created by reinvesting net earnings; Unlimited liability matches with personal assets being seized to satisfy business debts; Sole entitlement to profit matches with direct financial incentive driving personal effort; Lack of corporate entity matches with automatic business termination upon the death of the proprietor.
Each feature or financing method is correctly matched to its legal or economic consequence: reinvested profits provide internal capital, unlimited liability exposes personal assets to business debts, sole gain ownership maximizes incentive, and absence of legal personality leads to lack of business continuity upon the owner's death.

Step-by-Step Solution

1
Analyze 'Ploughing back profit'
Identify it as an internal capital source generated by holding back surplus earnings for business reinvestment.
Retained earnings represent internal equity capital rather than external borrowing.
2
Analyze 'Unlimited liability'
Associate it with the legal risk where personal assets settle unsatisfied debts upon business failure.
Sole traders lack legal separation from their business liabilities.
3
Analyze 'Sole entitlement to profit'
Link it to the direct motivation and incentive for hard work and operational efficiency.
Receiving all gains directly ties reward to personal effort.
4
Analyze 'Lack of corporate entity'
Match it with the absence of perpetual succession and business closure upon the owner's death.
Without legal incorporation, the firm's existence is bound strictly to the proprietor's life.

Key Concept

Features, Capital Sources, Merits, and Demerits of Sole Proprietorship
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