Sales Accounts Receivable

Michael D. Perry, CPA, MBA

*** ********'s Place

Taylorsville, KY 40071

Home: 502-***-****

Cell: 502-***-****

Email: ****.*****@***.***

SUMMARY A CPA and MBA with over fifteen years of professional

experience spent in demanding accounting / finance roles within

public accounting firms, a gas and electric utility corporation,

and a global restaurant corporation. Core competencies include;

strategic forecasting / budgeting, GAAP compliance, management

reporting, financial shared services, international and domestic

audits, financial analysis, internal controls, fixed assets, and

various governmental / tax filings. Proven abilities also

include strong analytical, interpersonal, and leadership skills.

WORK YUM! Brands, Inc. Louisville, KY

04/01 - Present

EXPERIENCE Field Finance Coach, KFC Finance, 05/07 - Present

* Prepare the Food and Paper plan, at restaurant level, for the

AOP process

* Lead the plan review of the Area Coach Model with Region and

Area Coaches

* Review restaurant level R&M and OMC plans with Facility

Leaders during AOP process

* Develop the restaurant level waste factor matrix for product

* Prepare the Food and Paper pacesetter efficiency targets by

product and volume band

* Analyze total product efficiency for KFC Restaurant Operating

Company

* Communicate weekly guidance for Food and Paper to Field

Finance Coaches and Field Operators

* Partner with FIT / Engineering to improve Food and Paper

processes and efficiencies for all company restaurants

* Develop and execute the Philadelphia DMA turnaround plan

based on Key Initiatives of the business

* Instruct P&L and Food & Paper classes to all levels of Field

Operators

* Lead the period close process for the KFC Field Finance team

* Analyze and prepare the Period Business Update reporting

package for the Leadership Team

* Prepare weekly and period Outlier reports based on Key

Initiatives established by the Leadership Team

* Lead the P&L Deep Drive project for Region Coaches

* Provide assistance to management on various ad-hoc projects

Auditor, 01/05 - 05/07

* Performed domestic and international franchise audits across

all brands

* Analyzed franchise sales and advertising contributions

* Assisted legal department in determining the current default

status for audited franchise units

* Led and assisted internal audit staff with issues related to

all franchise audits

* Developed and maintained the Franchise Audit History Risk

Weighting Report

* Performed company restaurant audits for KFC

* Summarized and communicated company audit issues to both the

Area Coach and RGM

* Provided constructive improvement opportunities for company

and franchise units

* Performed various corporate audit assignments domestically

and internationally

* Served as Lead Auditor for the Canada and KFC UK Global

Franchise Fee corporate audits

* Led and performed audit work on various fraud cases

domestically and internationally

* Evaluated and tested internal controls for various Sarbanes

Oxley Section 404 areas

* Assisted in documenting accounts receivable / franchising

internal controls

A&W, KFC, and LJS Accounts Receivable / Franchise Supervisor, 04/01 -

01/05

* Analyzed franchise and license sales and royalties each

period

* Reviewed the accuracy of the accounts receivable accrual

* Calculated topside adjustments for the franchise receivables

* Prepared and reviewed bad debt analysis each period for all

outstanding receivables

* Assisted in reviewing and defining the reserve policy for

accounts receivable

* Produced period and quarterly receivable analysis reports

* Prepared receivable MD&A schedules each quarter

* Compiled and analyzed various deck pages for the quarterly

brand meeting

* Calculated and reviewed the franchise same store sale

percentage each period

* Assisted in establishing and implementing "One Best Way"

standards across all brands

* Reviewed balance sheet account reconciliations each period

* Oversaw the daily operations for A&W, KFC, and LJS accounts

receivable

Michael D. Perry, CPA, MBA

Page 2

WORK LOUISVILLE GAS & ELECTRIC POWER, INC. Louisville, KY

02/99 - 04/01

EXPERIENCE Venture Accountant

(Continued) * Prepared and analyzed monthly internal and external

financial statements for three power plants

* Prepared, analyzed, and distributed the annual operating

budgets

* Performed monthly budget variance analysis

* Calculated and prepared monthly cash sweeps and wire

transfers

* Assisted management in debt restructuring negotiations

* Prepared and posted both standard and non-standard monthly

journal entries

* Maintained fixed asset database and capital project

appropriations

* Prepared monthly bank and balance sheet account

reconciliations

* Produced audit schedules for external auditors

* Provided tax accountants with necessary information to

prepare tax return

* Prepared both annual property tax and sales tax returns

* Responsible for various filings with governmental authorities

and outside agencies

KAPP & COMPANY, PLLC Louisville, KY

10/96 - 02/99

MOUNTJOY CHILTON MEDLEY, LLP Louisville, KY

12/94 - 10/96

Staff / Senior Accountant

* Participated on audits of medium-sized regional entities and

their subsidiaries

* Performed analytical procedures and recommended adjustments

to client financial statements

* Reviewed client internal control procedures

* Maintained client fixed assets and ran depreciation schedules

* Assisted in preparing company valuations

* Compiled and reviewed financial statements

* Prepared and analyzed financial forecasts of various entities

* Coordinated physical inventory observation

* Produced/designed reports and completed special projects as

required by clients

* Prepared federal, state, and local tax returns for

individuals, corporations, S-corporations, and partnerships

* Calculated estimated tax payments

* Produced Form 1099's and sales and use tax returns

* Prepared Kentucky tangible and intangible property tax

returns

* Researched and responded to IRS letters

ERNST & YOUNG, LLP Louisville, KY

06/94 - 12/94

Administrative Intern

* Proofread audited financial statements

* Produced and assembled financial reports

EDUCATION WEBSTER UNIVERSITY St. Louis, MO

Master of Business Administration, May 2006

UNIVERSITY OF LOUISVILLE Louisville, KY

Bachelor of Science in Business Administration, Accounting, December

1994

SKILLS * Possess interpersonal and leadership skills

* Consistently acts and performs like an owner

* Self-motivated and dependable

* Communicate effectively with peers and associates

* Experienced in the following computer software:

* Hyperion * Microsoft Excel * Microsoft

Powerpoint

* PeopleSoft * OMR *

MicroStrategy

REFERENCES Available upon request

Contact this candidate