Question
Give the differences between sole proprietorship and partnership.

Answer

Differences between sole proprietorship and partnership:
 
Basis
Sole Proprietorship
Partnership
1.
Number of Members
In a sole proprietorship, there is no agreement as there is only one member.
In a partnership, there can be minimum two members and maximum fifty members.
2.
Agreement
In a sole proprietorship, there is no agreement between/ among members.
A partnership is based on agreement between/ among members.
3.
Sharing of Profits
A sole proprietor is the recipient of all the profits.
 
Partners have to share profit amongst them in an agreed ratio.
4.
Decision-making
In sole proprietorship, the decision-making power rests with the sole proprietor.
In partnership, all the partners can participate in decision-making.
5.
Survival
A sole proprietorship comes to an end with the death of the sole proprietor.
A partnership firm can continue even after the death of a partner, if the other partners so decide.

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