Friday, 21 August 2015

JOINT HINDU FAMILY BUSINESS

JOINT HINDU FAMILY BUSINESS
          It is one of the oldest forms of business found in India. It is owned by the individuals of Hindu family and it is controlled by the Mitakshara School of Hindu Law.  The business is managed by the eldest male member known as “ Karta ”. The liability of Karta is unlimited.
Features of Joint Hindu Family Business
o   It is created on the basis of Hindu Law and not out of a contract.
o   Only male members of Hindu family can become members.
o   The membership is obtained only through the birth of particular family conducting business.
o   Business undertaken for the benefits of members of the family.
o   The liability of members is limited except of Karta
o   The capital for the business is from their ancestral properties.
Advantages of Joint Hindu Family Business
Ø  It enjoys greater stability in the running and continuity of business.
Ø  It provides scope for division of labour.
Ø  There is no limit for number of members.
Ø  Enables to take accurate decisions.
Ø  Business secrecy can be maintained easily.
Ø  The members have only limited liability.
Ø  It enjoys better creditworthiness than the sole trading concern.
Ø  It enjoys flexibility in organisation.
Ø  It provides an excellent training ground for the junior members.
Disadvantages of Joint Hindu Family Business
Ê The resources of Joint Hindu Family are limited than joint stock company.
Ê The management is in the hands of the Karta who may lack skill, initiative and efficiency.
Ê There is no direct relationship between reward and effort.
Ê Disputes may arise among the members in the case of partition of property and closing of business.

Ê The liability of members is limited so they take little interest in the business activities.

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