Business Structures Today

Overview

Students will examine common business legal structures (sole proprietorship and LLC as core examples) and explain how structure affects liability and taxation decisions. This lesson builds from prior lessons in the unit by connecting entrepreneurial choices to real-world legal and financial outcomes.

Learning intentions

• Students will be able to determine a central idea of an informational text about business structures.
• Students will analyze how the text develops key distinctions (especially liability and taxation).
• Students will write an organized explanatory paragraph comparing business structures using headings and a simple comparison table.
• Students will use details from readings and notes to support claims objectively.

Success criteria

• I can identify the central idea of the business-structures text and summarize it objectively.
• I can explain at least two distinctions between structures (liability and taxation).
• I can organize my writing with a clear heading and logical order.
• I can include an accurate table or figure that helps readers understand the comparisons.

Curriculum links

• Reading informational text: Determine a central idea, analyze development using specific details, and provide an objective summary (CCSS.ELA-LITERACY.RI.9-10.2).
• Writing informative/explanatory text: Select, organize, and analyze content clearly and accurately (CCSS.ELA-LITERACY.W.9-10.2).
• Writing introductions/organization: Introduce a topic and organize ideas with formatting and graphics when useful (CCSS.ELA-LITERACY.WHST.9-10.2a).
• Writing through text use: Synthesize information to explain an idea accurately and clearly (CCSS.ELA-LITERACY.W.9-10.7).

Lesson structure (50 minutes)

1. 0–5 min · Hook & goals. Teacher displays two scenario cards (e.g., “selling products online from your room” vs. “opening a service business with investors”) and asks students to quickly decide which structure might fit best and why. Students jot a one-sentence rationale in notebooks.

2. 5–15 min · Read for central idea. Teacher distributes a short informational passage describing sole proprietorship and LLC, including how liability and taxes can differ. Students read silently, then underline the sentence that states the main point (central idea) and circle supporting details about liability and taxation.

3. 15–25 min · Text development mini-check. Teacher uses guided questions: “How does the author move from definition to consequences?” and “Which details explain liability differences?” Students complete a quick organizer: two boxes labeled Liability (Structure A vs. Structure B) and Taxation (Structure A vs. Structure B) using only information from the passage and class notes.

4. 25–35 min · Model objective summary. Teacher models an objective summary using a sentence frame: “The text explains that business structures differ because… This matters for…”. Students then write their own 2–3 sentence objective summary without adding opinions.

5. 35–45 min · Comparison writing with formatting. Teacher introduces the writing task: “Write an explanatory paragraph with a heading and include a simple 2-column table (or mini figure) comparing sole proprietorship vs. LLC.” Students draft a paragraph using at least three evidence details and insert their comparison table.

6. 45–50 min · Share-out and exit ticket. Teacher has 3–4 volunteers share one sentence from their paragraph (liability or taxation). Students complete an exit ticket: “Which structure better protects personal assets, and what detail from the text supports your answer?”

Resources

• Printed informational passage on business structures (sole proprietorship, LLC)
• Scenario cards (2–3 short business ideas)
• Student comparison table template (2 columns: Sole Proprietorship / LLC; rows: Liability, Taxes)
• Graphic organizer sheet for notes (Liability and Taxation boxes)
• Writing prompt and paragraph frame handout (heading + evidence requirement)
• Highlighters or colored pencils
• Timer/projector for pacing
• Optional: teacher-made reference chart summarizing key terms (liability, personal assets, taxation)

Assessment

• Informational reading check: central idea identification and supported details in the organizer during steps 2–3.
• Writing assessment: teacher reviews the paragraph structure, objectivity, and accuracy of at least three details plus the table/graphic in step 5.
• Exit ticket: students provide a structure recommendation tied to a text-based support in step 6.

Differentiation

• Support: Provide sentence starters for the summary and paragraph (e.g., “The text explains…,” “Because of this, a key difference is…”).
• Support: Offer a word bank with terms students will use correctly (liability, personal assets, pass-through, owner).
• Extension: Students add a brief “Choosing criteria” sentence: one factor besides liability/taxes (e.g., ease of setup) while staying grounded in class materials.
• EAL/SEN considerations: Allow students to use the provided organizer to draft their writing; permit verbal dictation to a peer or to the teacher for the summary sentence if needed while still requiring written evidence for the exit ticket.