Question

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

Match each sole proprietorship concept on the left with its correct economic feature or operational implication on the right.

  • Ploughed-back ProfitInternal source of business capital derived from retained past trading surpluses
  • Unlimited LiabilityLegal condition where the proprietor's personal assets may be seized to settle business debts
  • Sole Decision-MakingOperational merit enabling prompt managerial action and high operational flexibility
  • Lack of Perpetual SuccessionStructural demerit leading to business termination upon the death or incapacitation of the owner

Answer

Ploughed-back Profit matches internal capital from retained surpluses; Unlimited Liability matches personal assets being liable for debts; Sole Decision-Making matches operational merit of prompt action; Lack of Perpetual Succession matches business termination upon the owner's death.
Each sole proprietorship concept aligns directly with its legal or operational definition: ploughed-back profit is an internal capital source; unlimited liability exposes personal assets to creditors; sole decision-making provides quick managerial action; and lack of perpetual succession risks business continuity upon the owner's demise.

Step-by-Step Solution

1
Identify the nature of Ploughed-back Profit
It is an internal source of capital generated from retained past profits.
Internal capital sources for sole traders include personal savings and retained earnings.
2
Analyze the financial implications of Unlimited Liability
It exposes the owner's private property to settle enterprise debts in liquidation.
The sole trader and the business are treated as one legal entity.
3
Examine the operational impact of Sole Decision-Making
It grants managerial freedom and quick action.
No consultation with board members or partners is required.
4
Determine the legal consequence of Lack of Perpetual Succession
The enterprise usually dissolves when the founder dies or becomes incapacitated.
The business entity does not exist independently of its owner.

Key Concept

Features, capital sources, merits, and demerits of a Sole Proprietorship
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