Business Phone:  (919) 486-1988

CERTIFICATIONS AND LICENSES 

Certified Public Accountant - 1983

Attorney and Counselor at Law - 1992

EDUCATION

Juris Doctor, May 1992, North Carolina Central University School of Law, Durham, North Carolina. Courses taken or audited include Introduction to Income Tax, Advance Tax, Corporate Tax, Agency/Partnership Law, and Business Corporations.

Masters of Business Administration, December 1980, East Carolina University, Greenville, North Carolina. Broad quantitative curriculum. Courses taken include Management Science I & II, Finance, Cost Accounting for Decision Making, Marketing Research, and Statistical Methods I & II.

B.S.B.A. Degree, August 1979, Fayetteville State University, Fayetteville, North Carolina. Accounting concentration with electives in Cost Accounting I, Cost Accounting II, Managerial Accounting, Advance Accounting, Auditing, Finance, Income Tax and Business Law (plus four required accounting courses).

EXPERIENCE

Chairman, Department of Accounting, Fayetteville State University, July 1996 to present. Duties include coordination and supervision of departmental activities.

Assistant Professor of Business Law, Tax and Accounting, Fayetteville State University, August 1992 to present. Duties include instruction on the University level of various accounting, tax and business law courses.

Small Business Consultant an Accounting Perspective: Provide consultation in the areas of Cash Flow Analysis and Preparation of Bid Proposal. In addition, I have assisted Individuals and Small Businesses in the Preparation of Income Taxes and estate issues.

Small Business Consultant from a Legal Perspective: Provide consultation and drafting of various agreements including Buy/Sell Agreements for Small Business, Representation before the Internal Revenue Service on various Small Business Issues, Distribution Agreements for New Products, and Franchising Requirements. In addition, I have assisted Start Up Companies in their efforts to obtain Patents on new inventions and copyrights on original works of art in the Music Industry. I have also assisted a number of Small Businesses in their efforts to obtain relief through the judicial systems (on both state and federal issues).

Senior Operations Analyst, Northern Telecom, October 1990 to July 1992. Duties included supervision of the preparation and reporting of cost related activity Northern Telecom's Small Switching Operations. Specifically, reviewing and reconciling incoming and outgoing receipts; quarterly and annual budgeting of specific "profit and loss" items; reporting and explaining variances between budget and actual amounts.

Senior Financial Analyst, Carolina Power and Light Company, August 1988 to October 1990. Duties included supervision of the preparation and reporting of deferred income tax accounting. Specifically, reviewing deferred income taxes for accuracy, reconciliation of taxable income to book income, and reconciliation of effective tax rate to current statutory tax rates. Additional responsibilities included analyzing income tax expense, overseeing the Company's Income Tax Accounting System, and analyzing and recording adjusting related to the filing of the Company's income tax returns.

Accounting Systems Analyst, Carolina Power and Light Company, August 1985 to August 1988. Duties included coordination of the preparation of annual reports to various regulatory authorities (responsibilities included reconciling data to general ledger and fixed asset reports, reviewing data for accuracy and communicating results of the review to the appropriate personnel); analyzing Financial Accounting Standards Board Pronouncements (including SFAS 90 - Accounting for Abandoned Cost, SFAS 92 - Accounting for Phase in Plans and SFAS - 95 Statement of Cash Flow); preparation and reporting of data related to the sale of assets.

COMPUTER EXPERIENCE

Personal Computer Training in Lotus 123, Symphony, Allways, MicroSoft Word and Word Perfect.

PROFESSIONAL ASSOCIATIONS

North Carolina Association of CPA's , American Institute of CPA's, North Carolina Bar Association, American Bar Association, United States Tenth Judicial District Bar Association, National Black MBA Association and North Carolina Black Lawyers Association.

HONORS AND ACTIVITIES

Mentor for "Wake County Communities in Schools" Program, Mentor for Fayetteville State University Mentor Program, Member of North Carolina Association of CPA's Committee on Taxation, Pro Bono Services for Wake County Volunteer Lawyers Program, Who's Who Among Students in American Colleges and Universities, Delta Mu Delta National Business Honor Society, Current Advisor for Fayetteville State University Delta Mu Delta National Business Honor Society, Advisor for FSU's Accounting Society, Vice Chairman of FSU's Faculty Senate Budget/Planning Committee, and Black Belt Karate Instructor.

Topic: The "Claim of Right Doctrine" and the Commissioner of Internal Revenue vs. Indianapolis Power and Light - ARE THEY RECONCILABLE?

This paper was presented at the 1993 National Association of Black Accountants (NABA) Annual Convention and was chosen as the "outstanding academic paper." It was published in the "Fall/Winter, 1993-94 Edition of the Spectrum" which is the official journal of NABA.

Topic: "Some Costs of Lobbying May Still Be Deductible - Proposed Rules Explain What It Means to Influence Legislation and How to Allocate Costs to Lobbying Activities."

This article was published in the Taxation for Accountants' February, 1995 issue. At the editor's request, it was republished in the Taxation for Lawyers' March/April, 1995 Edition.

Topic: Case Titled "The Estate of Raymond Evans"

This case was submitted and reviewed by the Society for Case Research during its 1995 Summer Workshop. It has been "accepted" for publication in the next proceedings.

This case was submitted and reviewed by the Society for Case Research during its 1997 Summer Workshop. It has been "accepted" for publication in 1998.

PRESENTATION LIST

National Association of Black Accountants' Annual Conference (1993). Topic: The "Claim of Right Doctrine" and the Commissioner of Internal Revenue vs. Indianapolis Power and Light - ARE THEY RECONCILABLE?

Fayetteville Small Business League (1994). Topic: The Legal Ramifications of Franchising.

Society for Case Research (1995). Topic: Case Titled "The Estate of Raymond Evans"