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BUSINESS PLAN: A business plan defines your business, identifies your goals, and serves as a companyÕs resume. The basic elements include a current and pro forma balance sheet, an income statement, and a cash flow analysis. It helps the company allocate scarce resources properly and functions as a road map to make good business decisions. A marketing plan should be an integral part of the business plan.

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LEGAL BUSINESS ORGANIZATIONS

The alternative ways in which a business or firm can be legally organized. The three primary alternatives are proprietorship, partnership, and corporation. Differences among three are mainly based on: (1) number of owners and (2) the liability of the owners. A proprietorship has a single owner with unlimited liability. A partnerships has two or more ownership with unlimited liability. The owners of a corporation have limited liability.

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Today, you are likely to spend a great deal of time at the confiscated property police auction looking to buy either a rechargeable battery for your camera or a coffee cup commemorating the first day of spring. Be on the lookout for broken fingernail clippers.
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The penny is the only coin minted by the U.S. government in which the "face" on the head looks to the right. All others face left.
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