AICPA Business Environment and Concepts (BEC) CPA Business Environment and Concepts Dumps in PDF

Free AICPA CPA Business Environment and Concepts Real Questions (page: 1)

Fanny and John each own and manage their own companies. Fanny's business is manufacturing freight boxes of all types, and John's business is selling freight boxes to different industries. They decide to combine their expertise and knowledge to produce and sell freight boxes specifically designed for the new airline company that just formed in their city.
Which of the following best describes the business formed by the parties?

  1. A general partnership.
  2. A limited liability partnership.
  3. A sole proprietorship.
  4. A joint venture.

Answer(s): D

Explanation:

Choice "d" is correct. A joint venture is formed for a single business undertaking such as building and designing freight containers to be sold specifically to one company. Each company coming together in this joint venture has its own business outside of this one endeavor. Choice "a" is incorrect. A general partnership is more broad in its business purpose than a joint venture is.
Choice "b" is incorrect. A limited liability partnership is primarily designed for professionals who want to work as partners but with limited personal liability. Choice "c" is incorrect. Sole proprietorships have only one person in the business.



A sole proprietorship would be an ideal form of business to select if:

  1. The individual desired no liability beyond his capital investment.
  2. The individual wanted to be able sell the business at will.
  3. The individual wanted the business to be a separate entity from the sole proprietor.
  4. The individual wanted the business to continue indefinitely.

Answer(s): B

Explanation:

Choice "b" is correct. A sole proprietor is free to transfer or sell the business at will. Choice "a" is incorrect because a sole proprietor is personally liable for all obligations of the business. Choice "c" is incorrect. A sole proprietorship is not considered an entity separate from the sole proprietor.
Choice "d" is incorrect because a sole proprietorship ends with the death of the sole proprietor.



Formation of which of the following types of business does not require the filing of documents with the state?

  1. Option A
  2. Option B
  3. Option C
  4. Option D

Answer(s): C

Explanation:

Choice "c" is correct. A sole proprietorship can be formed without filing with the state. Formation of either a corporation or a limited partnership requires a filing. Choices "a", "b", and "d" are incorrect per the Explanation above.



Which of the following forms of business can be formed with only one individual owning the business?

  1. Option A
  2. Option B
  3. Option C
  4. Option D

Answer(s): B

Explanation:

Choice "b" is correct. A sole proprietorship and (in most states) a limited liability company can be formed with only one owner. A partnership requires two or more partners. Choices "a", "c", and "d" are incorrect per the Explanation above.



Noll Corp. and Orr Corp. are contemplating entering into an unincorporated joint venture. Such a joint venture:

  1. Will be treated as a partnership in most important legal respects.
  2. Must be dissolved upon the completion of a single undertaking.
  3. Will be treated as an association for federal income tax purposes and taxed at the prevailing corporate rates.
  4. Must file a certificate of limited partnership with the appropriate state agency.

Answer(s): A

Explanation:

Choice "a" is correct. The legal requirements, the consequences, the advantages, and disadvantages of forming a joint venture generally are identical to those of a general partnership. Joint ventures are treated as a partnership in most important legal aspects. Choice "b" is incorrect. A joint venture need not be dissolved upon the completion of a single undertaking. Joint ventures may be formed for a single transaction or for a related series of transactions.
Choice "c" is incorrect because a joint venture would be taxed like a partnership, not a corporation. Choice "d" is incorrect because a joint venture, like a partnership, may be formed without filing with the state.



What term is used to describe a partnership without a specified duration?

  1. A perpetual partnership.
  2. A partnership by estoppel.
  3. An indefinite partnership.
  4. A partnership at will.

Answer(s): D

Explanation:

Choice "d" is correct. A partnership at will is a partnership with no definite term (i.e., without specified duration). Such a partnership can be terminated at any time. Choice "a" is incorrect. A partnership without a specified duration is called a partnership at will, not a perpetual partnership. There is no such thing as a perpetual partnership because a partnership is not perpetual. A partnership may be dissolved after a partner dies or otherwise dissociates from the partnership.
Choice "b" is incorrect. A partnership by estoppel is the appearance of a partnership when there is no formal partnership. If parties who are not partners give the appearance to third parties that they are partners, the law may deem the parties to be a partnership by estoppel. The parties will be treated as partners, even though they are not.
Choice "c" is incorrect. The legal term for a partnership of indefinite duration is a partnership at will, not an indefinite partnership.
General Partnership



A general partnership must:

  1. Pay federal income tax.
  2. Have two or more partners.
  3. Have written articles of partnership.
  4. Provide for apportionment of liability for partnership debts.

Answer(s): B

Explanation:

Choice "b" is correct. A partnership is an organization of two or more persons who carry on a business for a profit.
Choice "a" is incorrect. Partnerships do not pay federal income taxes; the partners report their shares of the partnership's income on their individual returns. Choice "c" is incorrect. A partnership agreement need not be in writing. Choice "d" is incorrect. If the partnership agreement is silent on the apportionment of liability for partnership debts, state law or the Uniform Partnership Act will cover the omission.



When a partner in a general partnership lacks actual or apparent authority to contract on behalf of the partnership, and the party contracted with is aware of this fact, the partnership will be bound by the contract if the other partners:

  1. Option A
  2. Option B
  3. Option C
  4. Option D

Answer(s): B

Explanation:

Choice "b" is correct. "Yes - No."
Rule: The authority of partners is governed by agency law. Under agency law, a principal is not bound to the third party unless the agent had actual authority or apparent authority.
When the agent has no actual authority and no apparent authority, the principal (in this case the partnership) will only be liable if it chooses to adopt the agreement (i.e., ratify). Rule: Amending the partnership agreement (presumably to grant authority) will not cause the partnership to be bound because authority must exist at the time the contract is made or the partnership must ratify the contract.

Choices "a", "c", and "d" are incorrect, per the above rules.



Share your comments for AICPA CPA Business Environment and Concepts exam with other users:

S
Smaranika
6/22/2023 8:42:00 AM

could you please upload the dumps of sap c_sac_2302

B
Blessious Phiri
8/15/2023 1:56:00 PM

asm management configuration is about storage

L
Lewis
7/6/2023 8:49:00 PM

kool thumb up

M
Moreece
5/15/2023 8:44:00 AM

just passed the az-500 exam this last friday. most of the questions in this exam dumps are in the exam. i bought the full version and noticed some of the questions which were answered wrong in the free version are all corrected in the full version. this site is good but i wish the had it in an interactive version like a test engine simulator.

T
Terry
5/24/2023 4:41:00 PM

i can practice for exam

E
Emerys
7/29/2023 6:55:00 AM

please i need this exam.

G
Goni Mala
9/2/2023 12:27:00 PM

i need the dump

L
Lenny
9/29/2023 11:30:00 AM

i want it bad, even if cs6 maybe retired, i want to learn cs6

M
MilfSlayer
12/28/2023 8:32:00 PM

i hate comptia with all my heart with their "choose the best" answer format as an argument could be made on every question. they say "the "comptia way", lmao no this right here boys is the comptia way 100%. take it from someone whos failed this exam twice but can configure an entire complex network that these are the questions that are on the test 100% no questions asked. the pbqs are dead on! nice work

S
Swati Raj
11/14/2023 6:28:00 AM

very good materials

K
Ko Htet
10/17/2023 1:28:00 AM

thanks for your support.

P
Philippe
1/22/2023 10:24:00 AM

iam impressed with the quality of these dumps. they questions and answers were easy to understand and the xengine app was very helpful to use.

S
Sam
8/31/2023 10:32:00 AM

not bad but you question database from isaca

B
Brijesh kr
6/29/2023 4:07:00 AM

awesome contents

J
JM
12/19/2023 1:22:00 PM

answer to 134 is casb. while data loss prevention is the goal, in order to implement dlp in cloud applications you need to deploy a casb.

N
Neo
7/26/2023 9:36:00 AM

are these brain dumps sufficient enough to go write exam after practicing them? or does one need more material this wont be enough?

B
Bilal
8/22/2023 6:33:00 AM

i did attend the required cources and i need to be sure that i am ready to take the exam, i would ask you please to share the questions, to be sure that i am fit to proceed with taking the exam.

J
John
11/12/2023 8:48:00 PM

why only give explanations on some, and not all questions and their respective answers?

B
Biswa
11/20/2023 8:50:00 AM

refresh db knowledge

S
Shalini Sharma
10/17/2023 8:29:00 AM

interested for sap certification

E
ethan
9/24/2023 12:38:00 PM

could you please upload practice questions for scr exam ?

V
vijay joshi
8/19/2023 3:15:00 AM

please upload free oracle cloud infrastructure 2023 foundations associate exam braindumps

A
Ayodele Talabi
8/25/2023 9:25:00 PM

sweating! they are tricky

R
Romero
3/23/2022 4:20:00 PM

i never use these dumps sites but i had to do it for this exam as it is impossible to pass without using these question dumps.

J
John Kennedy
9/20/2023 3:33:00 AM

good practice and well sites.

N
Nenad
7/12/2022 11:05:00 PM

passed my first exam last week and pass the second exam this morning. thank you sir for all the help and these brian dumps.

L
Lucky
10/31/2023 2:01:00 PM

does anyone who attended exam csa 8.8, can confirm these questions are really coming ? or these are just for practicing?

P
Prateek
9/18/2023 11:13:00 AM

kindly share the dumps

I
Irfan
11/25/2023 1:26:00 AM

very nice content

P
php
6/16/2023 12:49:00 AM

passed today

D
Durga
6/23/2023 1:22:00 AM

hi can you please upload questions

J
JJ
5/28/2023 4:32:00 AM

please upload quetions

N
Norris
1/3/2023 8:06:00 PM

i passed my exam thanks to this braindumps questions. these questions are valid in us and i highly recommend it!

A
abuti
7/21/2023 6:10:00 PM

are they truely latest

AI Tutor 👋 I’m here to help!