Taxation of the Business Entity
BUSA-40529
Explore a comparative overview of the various business entities: the formation, capital structure and tax treatment of the sole proprietor, general and limited partnerships, LLPs, LLCs and S and C Corporations; and converting the existing entity into another type of entity. The course progresses into tax and strategic planning throughout the life cycle of the business.
Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UC San Diego Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time.
Note: Recommended prerequisite: Elementary Accounting I and II.
Program courses are taught by subject matter experts and experienced faculty, offering a current and relevant curriculum to meet the CPA Evolution Exam 2024 requirements. A key strength of the program is its focus on real-world, practical learning, combined with personalized guidance from an advisor to support students throughout their accounting educational journey. With the flexibility of year-round online course offerings, students can continue to advance their knowledge and skills while balancing their existing professional commitments.
Course Information
Course sessions
Section ID:
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This course is entirely web-based and to be completed asynchronously between the published course start and end dates. Synchronous attendance is NOT required.
You will have access to your online course on the published start date OR 1 business day after your enrollment is confirmed if you enroll on or after the published start date.
Textbooks:
No textbook required.
Policies:
- No refunds after: 7/1/2025
Schedule:
Instructor:
Akore Chemello, CPA
Independent CPA specializing in business, real estate, and individual taxation
Akore Chemello is an independent CPA offering tax and accounting solutions to San Diego small businesses and their owners. In addition to her CPA license, she holds a Master’s degree in Taxation. Chemello has worked in public accounting firms since 2001 and started her own practice in 2007.
Chemello has been teaching at UC San Diego Extension since 2008 and has taught many tax classes to accountants and business professionals at several San Diego universities. She prides herself on her thoughtful approach to taxes, looking at each taxpayer’s specific goals to help plan for and minimize taxes. She aims to pass this approach on to her students to help make taxes interesting and fun so students can use the knowledge from her class in their own personal and business lives. On a daily basis, Chemello advises her clients entity choice, tax reporting and minimization, and general accounting issues. In her spare time, she likes to spend time with her family and enjoys the outdoors.
