TEACHING EXPERIENCE
Adjunct Professor, 2015 – Present
University of Maryland University College, Adelphi, Maryland
∙ Instructional responsibility for the following online course:
o ACCT 220 Principles of Accounting I: This course provides an introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. This is an introductory course for undergraduate students.
o ACCT 221 Principles of Accounting II: This course covers two main accounting topics: financial corporate accounting and managerial accounting. Key financial accounting themes include transactions and journal entries affecting stockholder’s equity, long-term liabilities, investments, and balance sheet presentations. The financial accounting component concludes with an analysis of how to use the balance sheet and income statement to create a statement of cash flows. The managerial accounting focus is on the accounting of costs, preparation of budgets, and the use of managerial reports. A strong emphasis is placed on vertical, horizontal, cost-volume-profit, and incremental analyses to assist internal users of accounting information to make informed decisions. This is an introductory course for undergraduate students.
o ACCT 321 Cost Accounting: This course explores fundamental cost-accounting concepts and applications involved in cost management, cost planning, and cost control. The focus is on how to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. This is an upper-division course for undergraduate accounting students.
Adjunct Professor, 2015 – Present
ECPI University, Virginia Beach, Virginia
∙ Instructional responsibility for the following online courses:
o ACC 161 Principles of Accounting II: This course introduces students to additional generally accepted accounting procedures (GAAP) for sole proprietorships, partnerships and corporations. Students will learn how to calculate depreciation, account for interest income and expense, account for partnerships and corporations, account for bond and equity transactions, calculate cash flows, and analyze financial information. This is an introductory course for undergraduate students.
o ACC 206 Personal Income Tax I: This course introduces students to federal and state tax preparation for individuals. Students will learn how to calculate taxable income and deductions, such as wages, investment income, business income, tax deductions, tax credits, and itemized deductions. This is an introductory course for undergraduate students.
o ACC 309 Managerial Accounting: This course introduces students to the foundations of managerial accounting – planning, control and decision making for managers. Students will learn cost behavior, Cost-Volume-Profit relationships, Job Order and Process Costing, different cost accounting methods, Differential Analysis, budgeting, and profit-planning. This is an introductory course for undergraduate students.
o ACC 321 Intermediate Accounting II: This course includes an in-depth study of inventory and cost of goods sold; the acquisition, utilization, and retirement of noncurrent operating assets; debt and equity financing; investments in debt and equity securities; leases; and earnings per share. This is an upper-division course for undergraduate accounting students.
Visiting Professor, 2014 – Present
DeVry University, Downers Grove, Illinois
∙ Instructional responsibility for the following online course:
o ACCT 504 Accounting and Finance: Managerial Use and Analysis: This course introduces core accounting and finance concepts as well as tools needed by managers to create standardized statements of accounting for business transactions reflecting an organization's financial health. Financial analyses and statements are examined for management control, decision-making and reporting purposes. This is a core course for MBA students.
o ACCT 505 Managerial Accounting: This course focuses on developing, interpreting, and applying accounting information for managerial decision-making. The course stresses using financial information within organizations for understanding, analyzing, and managing activities and operations. Students learn the linkages between accounting information and management planning through cost analysis (including activity-based costing), operational and capital budgeting, and performance measurement. This is a core course for MBA students.
o ACCT434 Advanced Cost Management: Course focuses on addressing the students’ ability to present information to management as a part of the decision-making process. Resource planning, cost estimating, cost budgeting and cost control are emphasized. Key objectives include helping students develop a basic understanding of Activity-based costing, pricing strategies and profitability analysis. Current approaches to cost control, such as learning curves, life-cycle costing, and just-in-time (JIT) are also included. This is an upper-division course for undergraduate business students.
Assistant Professor, 2008 – 2015
Elon University, Elon, North Carolina
∙ Instructional responsibility for the following courses:
o ACC 150 Personal Financial Planning: This course provides basic tools and understanding to manage one’s personal finances. Topics include cash vs. credit cards, leasing vs. buying a car, renting vs. buying a home, the role of insurance in financial planning, retirement planning and more. This is an introductory course for undergraduate students.
o ACC 201 Principles of Financial Accounting: This course is designed to give students an introduction to the financial reporting process. Students are introduced to the accrual basis of accounting and they learn to prepare and interpret income statements and balance sheets. Students also learn how to analyze business transactions, and how to determine the effects of transactions on assets and equities. This is an introductory course for undergraduate students.
o ACC 212 Principles of Managerial Accounting: This course is designed to give students an overview of how accounting information is used by managers to plan, operate, and control their organizations. The course covers product costing, cost behavior, cost analysis, profit planning and performance analysis. This is an introductory course for undergraduate students.
o ACC 336 Cost Accounting: This course is designed to give students an overview of how accounting information helps managers make decisions to fulfill the goals of an organization. The course has a broad focus but several key fundamental topics are emphasized: product costing, cost behavior, and cost-volume-profit analysis. Additionally, job, process, standard and activity-based costing systems are examined. Coverage includes appropriate links to and integration with globalization, strategic cost management, strategic-based control, lean accounting and ethics. This is an upper-division course for undergraduate accounting students.
o GST 391 Independent Study in Corporate Social Responsibility (Sustainability) and Sustainability Accounting: This course links the accounting curriculum to the liberal arts curriculum. The focus is on the evolution of corporate reporting on social and environmental issues, and the role of the CPA in corporate social responsibility reporting (sustainability reports), sustainability accounting, and assurance.
Assistant Professor, 2001 – 2008
North Carolina State University, Raleigh, North Carolina
∙ Instructional responsibility for the following courses:
o ACC 200 Introduction to Managerial Accounting: This course provides an introduction to basic models, financial statement analysis, cost behavior analysis and cost control procedures. Emphasis is on introducing tools that are necessary to analyze accounting data and provide information that is useful in managerial decision making. This is an introductory course for undergraduate students.
o ACC 210 Concepts of Financial Reporting: This course introduces students to financial reporting concepts, the accounting information generation process, reporting practices, financial statement preparation, and the interpretation and analysis of financial statements. Coverage includes basic accounting principles and concepts, the accounting cycle, income measurement, and internal controls. This is an introductory course for undergraduate students.
o ACC 525 Advanced Management Accounting: This course is a study of how accounting and operating information is used in management planning and decision making. Students apply advanced costing models and design and evaluate management decision making information systems. Topics include issues that are appropriate for consideration by executive management and the board of directors. This is a Master’s of Accounting Program course.
o ACC 580 Survey of Accounting: This course is an accelerated survey of Financial and Managerial Accounting for MBA students. Coverage includes basic concepts underlying accounting in profit-oriented firms; concepts for decision making in manufacturing; content and interpretation of published financial statements; data measurement; product costing; and budgeting.
Graduate Teaching Assistant, 1996 – 2001
The University of Oklahoma, Norman, Oklahoma
∙ Instructional responsibility for the following courses:
o ACCT 2113 Fundamental Financial Accounting: This course introduces students to the basic principles of Financial Accounting. Emphasis is on the preparation and use of the income statement, balance sheet and statement of funds flow for corporations. Coverage includes the analysis and recording of transactions involving cash, inventories, fixed assets, bonds and capital stock as well as closing, adjusting and reversing entries for revenue and expense items. This is an introductory course for undergraduate students.
o ACCT 2123 Fundamental Managerial Accounting: This course introduces students to Managerial Accounting. Emphasis is on budgeting and the accumulation of product costs for planning, decision making and performance evaluation. Specific coverage includes analysis of cost behavior, cost-volume-profit analysis, capital budgeting, allocations, variances from standard costs and the measurement of divisional performance. This is an introductory course for undergraduate students.
o ACCT 2123 Fundamental Managerial Accounting (Honors Section): This course introduces students to Managerial Accounting. Emphasis is on budgeting and the accumulation of product costs for planning, decision making and performance evaluation. Specific coverage includes analysis of cost behavior, cost-volume-profit analysis, capital budgeting, allocations, variances from standard costs and the measurement of divisional performance. Emphasis is on case studies, group presentations, and other practical applications. This is an introductory course for honors-level undergraduate students.
o ACCT 3312 Cost Accounting: This course covers fundamental product costing topics: job, process, standard and activity-based costing systems. This course is designed to give students an overview of how product costs are accumulated for reporting, planning and performance evaluation. Coverage includes appropriate links to control, analysis and decision making. This is an upper-division course for undergraduate accounting students.
Assistant Professor, 1993 – 1996
University of Baltimore, Baltimore, Maryland
∙ Instructional responsibility for the following courses:
o ACCT 302 Intermediate Accounting II: This course is a continuation of the study of financial accounting standards with emphasis on accounting for investments, dilutive securities, long-term liabilities, fixed assets, intangible assets, stockholders’ equity and earnings per share. Other topics include income taxes, pensions and post-retirement benefits, leases, accounting changes, error analysis and statement of cash flows. This is an upper-division course for undergraduate accounting students.
o ACCT 306 Cost Accounting: This course is a study of cost behavior, overhead cost allocations, cost systems design and an introduction to activity-based costing and control systems. Emphasis is on case studies and other practical applications. This is an upper-division course for undergraduate accounting students.
o ACCT 403 Advanced Financial Reporting: This course is a study of business combinations and the preparation of consolidated financial statements for consolidated enterprises, fund-type accounting for governmental units and not-for-profit entities, accounting for partnerships and accounting for multinational enterprises. This is an upper-division course for undergraduate accounting students.
Instructor, 1990 – 1992
Loyola University of Chicago, Chicago, Illinois
∙ Instructional responsibility for the following courses:
o ACCT 201 Introductory Accounting I: This course emphasizes the development and reporting of accounting information for use by investors, creditors, and others. Topics include preparation and use of financial statements, the accounting process, and the measurement and reporting of income, assets, liabilities, and owner’s equity. This is an introductory course for undergraduate students.
o ACCT 202 Introductory Accounting II: This course focuses on the use of accounting data by management. Coverage includes product costing in a manufacturing setting, assigning of costs to objects, costs behavior analysis, and the use of accounting data by management in planning operations, controlling operations, and in short-term decision making. This is an introductory course for undergraduate students.
o ACCT 301 Managerial Accounting: This course focuses on using product costing for inventory valuation and income determination. In addition, budgeting and control procedures are emphasized. Topics covered include job order costing, process costing, activity-based costing, full absorption and direct costing, an introduction to overhead allocation, cost estimation, cost-volume-profit analysis, budgeting, standard costs, analysis of variances, and capital budgeting. This is an upper-division course for undergraduate accounting students.