Marie Gould, MBA, CMA 417.833.2074 mgould07@mchsi.com EMPLOYMENT HIGHLIGHTS CORPORATE International Finance Manager, Accounting Operations American Express- Financial Resource Center. Phoenix, Arizona Managed accounting and finance functions for the Argentina and the Latin American International Dollar Card markets as well as consolidations to Latin American Headquarters including the accuracy of daily transaction conversions of over 27 currencies, balance sheet translations, intercompany and intracompany transactions, month-end and year-end closing procedures, local tax preparation and Federal 1120 related schedules, and reconciliations of over 1,800 balance sheet accounts. Was responsible for the delivery of monthly financials in accordance with generally accepted accounting principles (GAAP), local regulations, and company policies, and led associated management discussions. Reported quarterly market specific and consolidated balance sheets for all Latin American markets, including Mexico and Brazil, to corporate headquarters. Developed and implemented value-added accounting based process improvements, such as the elimination of over 200 suspense accounts, the creation of an accounts in difficulty log, the development of a working plan to migrate work to another Financial Resource Center located in New Delhi, India, and the consolidation of several bank accounts in the Argentina market, that not only saved the company money but also resulted in increased employee satisfaction and higher morale. Worked closely with the Technologies department to ensure accurate accounting flows for new products, charge, and credit card implementations for assigned markets. Was responsible for the department’s budget, forecasts, and activity-based-costing (ABC) charge-out models for assigned markets. Directed the work of 11 professional staff members at the Financial Resource Center in Phoenix and an additional 12, dotted line, at the Financial Resource Center in India. Was selected and acted as the interim Finance Director for all Latin American markets while operations were undergoing leadership transition. Membership Accounting Supervisor PacifiCare Health Systems. Phoenix, Arizona Managed accounts receivable functions including billing, collections, reconciliations, and reporting of individual and Medicare/Medicaid products for the Western region: Arizona and Nevada. Was responsible for the accurate capitation (contract-specific calculations) and payments to dental service providers and medical specialists providers for individual and senior products as well as broker commissions for the Western Region. Analyzed membership and revenue streams for Medicare/Medicaid recipients and continually worked cross-functionally on implementing computer system changes to offer members a wider range of products and services while ensuring seamless accounting processes. Was responsible for the successful migration of the membership accounting functions for individual and senior products from Nevada to Arizona in order to reduce costs, achieve economies of scale, and increase member satisfaction in response time/product offerings. Was responsible for overseeing the smooth transition to the company-wide accounts receivable system from both a membership standpoint and accounting accuracy of related records. Directed the work of 17 staff members (three coordinators and 14 assistants). Assistant Accounting Manager Heldt Lumber Company. Phoenix, Arizona Managed accounts receivable – credit, billing, collections, and reconciliations functions. Assisted in the development and maintenance of the company’s financial database. Accountant MexiTile, Incorporated. Scottsdale, Arizona Performed bookkeeping and accounting functions including the preparation of financial statements, analyses, and presentation to management. Was responsible for upgrading existing accounting system to an integrated, fully computerized environment. Deferred Payment Plan Supervisor Army & Air Force Exchange Service. United Kingdom Managed the Deferred Payment Plan functions (charge card like product) in a computerized environment. Marie Gould, MBA, CMA 417.833.2074 mgould07@mchsi.com EMPLOYMENT HIGHLIGHTS TEACHING Adjunct Faculty, DeVry/Keller University Chicago, Illinois Develop/modify and teach/facilitate accounting graduate level (MBA) courses online: AC505 Managerial Accounting FI504 Accounting and Finance: Managerial Use and Analysis Adjunct Faculty, Drury University Lebanon, Missouri Teach/facilitate Accounting Principles courses (ACCT209 and ACCT210) in the classroom. Adjunct Faculty, Missouri Southern State University (MSSU) Joplin, Missouri Teach/facilitate Accounting Principles courses (ACCT210) in the classroom. Adjunct Faculty, Columbia College Columbia, Missouri Teach/facilitate undergraduate level courses online and in the classroom: ACCT280 Financial Accounting ACCT281 Managerial Accounting ACCT382 Intermediate Accounting I ACCT383 Intermediate Accounting II ACCT386 Managerial/Cost Accounting FINC350 Business Finance MGMT330 Principles of Management MGMT150 Intro to Business MGMT368 Business Ethics Participate in semi-annual faculty meetings and training seminars. Adjunct Faculty, Rio Salado College Tempe, Arizona Curriculum Development (Course Owner) and teach/facilitate accounting undergraduate level courses online: GBS220 Statistics for Managerial Decision Making GBS221 Business Statistics ACC230 Financial Accounting ACC240 Managerial Accounting Lead Accounting Faculty, Springfield College Springfield, Missouri Taught/facilitated accounting and finance undergraduate level courses in the classroom and directed study: ACCT2111 Financial Accounting I FINC3001 Introduction to Finance ACCT2121 Financial Accounting II FINC3005 Fundamentals of Investing TAX2000 Tax Accounting (individuals) FINC3006 Corporate Finance ACG2021 Corporate Accounting APA2301 Managerial Accounting APA2402 Managerial Accounting APA2221 F/S Analysis ACO1806 Payroll Accounting Developed coursework, modified, added new courses, and updated syllabi for courses listed above Performed institutional services including advising and retaining students in the business program, interviewing potential adjunct business faculty, as well as other administrative duties as needed Marie Gould, MBA, CMA 417.833.2074 mgould07@mchsi.com E D U C A T I ON Ph.D. in: Post-Secondary and Adult Education. Capella University, MN. Expected: December 2007. o Dissertation topic: "Assessing the effectiveness and developing best practices in andragogical methods: teaching accountancy to non-traditional learners" o Relevant coursework: Educational Philosophy; Historical and Social Foundations of Education; History of Higher Education; Critical Thinking in Adult Education; Theory and Methods of Educating Adults; Learning Theory and the Educational Process; Evaluating the Effectiveness of the Educational Process; Future of Education; Advanced Studies in Research Methods. Master of Business Administration (MBA). University of Phoenix, AZ. o Grade Point Average: 3.87/4.0 scale o Relevant accounting coursework: Advanced Managerial Accounting; Financial Analysis and Planning; Auditing; Budgeting; Advanced Budgeting. Bachelor's of Science (BSBA) concentrations in Accounting and in Finance. University of Phoenix, AZ. o Grade Point Average: 3.95/4.0 scale o Relevant accounting/finance coursework: Financial Accounting I and II; Cost Accounting; Intermediate Financial Accounting I and II; Income Tax Accounting; Managerial Finance I and II; Investment Analysis; Financial Markets; Real Estate Investments. Marie Gould, MBA, CMA 417.833.2074 mgould07@mchsi.com CERTIFICATIONS & AFFILIATIONS PRESENTATIONS & AWARDS Certified Management Accountant (CMA). License Number 19606 Certified Teacher - Maricopa County Community Colleges, Arizona. License Number 20772 Director of Acquisitions: Greater Ozarks Chapter- Institute of Management Accountants (IMA) Affiliate member of the American Institute of Certified Public Accountants (AICPA) Seminars facilitated for the Institute of Management Accountants - Phoenix/Scottsdale chapters: Redefining the Finance Function Value-Added Analysis CMA Certification Study Group Outstanding Faculty Award, Rio Salado College, academic year 2000-2001 Outstanding Finance Leader Award, American Express- Financial Resource Center, 1999 New Product Development Leader Award, PacifiCare Health Systems, 1997 Financial Systems Conversion Leader Award, PacifiCare Health Systems, 1998 Excellence Award, Army & Air Force Exchange Service, 1985