Sales Accounts Payable

Marsha K. McCullar, CPA

**** ******* ***** ***. *****

Lambert, MS 38643

E-mail: ***********@*****.***

Phone: 662-***-****

Experience

Journey Healthcare, LLC Memphis, TN August

**** - *** 2009

Corporate Accountant

. Monitored cash position by preparing a daily report detailing

disbursements and receipts and a weekly cash forecast based upon

anticipated receivables and expected accounts payable and payroll

obligations.

. Initiated weekly meetings with accounts payable & management to

determine timing of critical vendor payments while managing cash

availability.

. Implemented utilization of the cash management module & bank

reconciliation function within Great Plains, eliminating manual off-

line bank reconciliations.

. Created & modified financial reports using Great Plains' report

writer.

. Uploaded monthly accounts receivable data into Great Plains, ensuring

GL reconciliation with AR aging reports.

. Prepared financial statements for 12 operational locations & 2

corporate companies.

. Reconciled intra-company & inter-company accounts between corporate &

location offices, as well as corporate to corporate offices.

. Prepared Medicare cost report data for Hospice & Home Healthcare

locations, detailing financial and operational data for the fiscal

year.

VML Company, LLC Memphis, TN March 2006 -

March 2008

Senior Accountant (Dec. 06 - Mar. 08)

. Coordinated month-end financial close process, verifying completion of

all modular transactions for inventory, PO receipts, AR, & AP,

reconciling to general ledger.

. Managed Accounts Receivable and Accounts Payable Departments.

. Maintained fixed asset and depreciation schedules, monitoring capital

expenditures.

. Prepared all balance sheet reconciliations, maintaining schedules for

insurance, workers' compensation, cash, payroll, prepaid expenses, and

accrued taxes.

. Reviewed freight terms with customers, allocating applicable freight

to sales orders.

. Prepared weekly operational & financial report, detailing current and

projected sales, labor & material efficiencies, inventory valuation

analysis, and other operational metrics.

Staff Accountant (Mar 06. - Nov 06)

. Prepared cost quote estimates for new products to

Sales/Engineering/Manufacturing.

. Maintained manufactured standard product costs by ensuring accuracy of

bill of materials and verifying correct work center routings with

applicable labor and overhead rates.

. Reviewed current purchased product costs on raw materials, ensuring PO

prices matched current AP costs and researching variances with

Purchasing Department.

Federal Express, Memphis, TN

April 2005 - October 2005

Accountant

. Researched process of accounting for contracts, interviewing Vendor

Services and Domestic Financial Controls.

. Proposed changes to accounting process for contracts, ensuring

compliance with policy.

. Performed year-end roll-forward testing for SOX to ensure adequate

internal controls were in place at year-end.

. Reviewed accounts payable process and existing internal controls,

interviewing various levels of management; proposed changes to ensure

key controls met SOX requirements.

Medegen Medical Products, LLC Gallaway, TN

July 2002 - April 2005

Accounts Payable Manager, Senior Accountant

. Managed the accounts payable process with disbursements in excess of

$65 million while supervising two accounts payable specialists.

. Accrued and monitored monthly internal and external commissions.

. Responsible for Sales & Use tax filings, 1099 distributions, and

certificates of insurance.

. Initiated monthly meetings with Purchasing and Receiving Departments

to resolve quantity and price discrepancies and general vendor issues.

. Prepared daily cash flow analysis, detailing cash receipts and

expenditures to management while projecting future cash receipts for

the current month.

. Assisted in the month-end closing process covering several general

ledger initiatives such as AP, cash, prepaid expenses, insurance, and

sales & marketing activity.

. Completed monthly variance analysis of SG&A Departments compared to

budget.

. Prepared monthly balance sheet reconciliations maintaining detail on

support of balances for several asset and liability accounts.

. Generated monthly inter-company journal entries covering in-transit

inventory.

. Modified and coordinated both financial and operational changes to

freight claims receivable process.

Roadshow BMW, Memphis, TN

April 2001 - April 2002

Accounting Coordinator

. Processed payroll and prepared federal payroll tax deposits.

. Recorded and reconciled sales tax expense to corresponding financial

statement accounts.

. Compared and analyzed finance's cost of goods sold to accounting's

accrued cost.

. Prepared commission vouchers for car sales.

. Recorded car sales and prepared paperwork for wholesales and dealer

transfers.

. Tracked car titles with cars listed in inventory and prepared customer

lien payoffs.

Deloitte & Touche, LLP Jackson, MS September

2000 - March 2001

Staff Auditor

. Assisted in financial statement audits, auditing cash & accounts

receivables.

. Performed inventory observations.

Education

The University of Mississippi, Oxford, MS

Master of Accountancy, August 2000

Overall GPA: 3.88

Bachelor of Accountancy, August 1999

Major GPA: 3.91

Chemistry Minor

Overall GPA: 3.87

Certified Public Accountant, 2003 (Passed exam in 2001)

Computer Skills

ADP

Great Plains

Manufacturing Pro

Microsoft Excel

Microsoft PowerPoint

Microsoft Word

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