The legal issues involved in setting up and running a business can be complex and confusing, especially when some of the terms used don't seem to have clear meanings. This unit from the College of Law gives a basic introduction to the legal concepts of companies, partnerships, assets and liabilities. This study unit is just one of many that can be found on LearningSpace, part of OpenLearn, a collection of open educational resources from The Open University. Published in ePub 2.0.1 format, some feature such as audio, video and linked PDF are not supported by all ePub readers.