Business, Legal & Accounting Glossary

Definition: Person


What is the dictionary definition of Person?

Dictionary Definition

  1. An individual; usually a human being.
  2. The physical body of a being seen as distinct from the mind, character, etc.
  3. legal Any individual or formal organisation with standing before the courts.

Full Definition of Person

An individual, agency, association, branch, corporation, estate, group, partnership, or other entity or organisation having legal rights and responsibilities separate from those of other entities and/or of its owners or members. See also, juridical person.

In English law, a ‘person’ has much the same sense that it does in normal speech, except that corporations (see: Corporation) are also persons, with an identity distinct from their members. Specifically, all living human beings are persons, from the moment of birth (and not before, although unborn children do have some protection under the law) until the moment of death. Persons — human or otherwise — have certain rights and responsibilities.

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Person. Payroll & Accounting Heaven Ltd. November 30, 2021
Chicago Manual of Style (CMS):
Person. Payroll & Accounting Heaven Ltd. (accessed: November 30, 2021).
American Psychological Association (APA):
Person. Retrieved November 30, 2021, from website:

Definition Sources

Definitions for Person are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 7th April, 2020 | 144 Views.