Business Organizations (LGL-240)
In this course, the student will study different forms of business organizations and considerations in choosing a business entity. Topics include the formation and organization of sole proprietorships, partnerships, limited liability companies, and corporations and the tax considerations associated with each of these entities. Students will examine the documentation required to establish and maintain the various types of business organizations and will be instructed in the proper filing procedures. Prerequisite: LGL 101. 3 lecture hours per week. 3 credit hours.