To the fourth graders that I am going to be reading this book to.

One day Berney's favorite wood stand stopped selling the logs he used for his dams.




The next day Berney decided he would open up his own business and become a Sole Proprietorship making him the ONLY owner.



No Days Off
But he gets to keep ALL the money!

To: Berney
The only con is he gets...

After weighing the pros and cons, Berney decided to talk to his friend bunny about starting a partnership .
Wanna start a partnership?
What's poppin'!


Hey bunny!
Sure!
But I'm not going to be stuck picking up your slack!
In a partnership, each person is liable for the others action.


Yeah same to you! But think about it, we only get taxed once!












Howdy folks, wanna start a corporation?







What's a Corporation?

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To the fourth graders that I am going to be reading this book to.

One day Berney's favorite wood stand stopped selling the logs he used for his dams.




The next day Berney decided he would open up his own business and become a Sole Proprietorship making him the ONLY owner.


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