Gary S. Wells

*** ****** *****

Dallas, Georgia *0132

Cell: 404-***-****

E-mail: abnfq9@r.postjobfree.com

Professional Goal

To use my extensive financial accounting experience to help meet the financial goals of the corporation that I

work for. I have extensive experience in all areas of accounting including G/L, journal entries, month-end

close through Financial Statements preparation, A/P, A/R Billing, and ADP internet based payroll system. In

the past I have been responsible for three system hardware and software installations.

Software Experience

• Oracle 11i Financials, G/L, A/R, A/P, Prepayments Amortization – Nine years experience.

Great Plains Software, G/L, A/R, A/P, Inventory, FRx F/S – Two years experience.

J D Edwards Software, G/L, A/P, Inventory, Project Accounting – One year experience.

Thoroughbred Manufacturing Software, G/L, A/R, A/P, Payroll – Seven years experience.

Advanced Excel skills including pivot tables, v-lookups, linked spreadsheets, formulas – Twelve years

experience. In addition, some intermediate Access database software experience.

Financial Consulting Experience

Accretive Solutions, Inc.; Robert Half Financial Management Services, Inc.; Advantage Talent, Inc.

Senior Accountant-Financial Consulting, January 2006-February 2009

List of clients worked for: Beverage House, Inc., American Cancer Society Headquarters, S.S.

Consulting, LLC, Cumulus Media, Inc., Flo Healthcare Services, Inc., Cox Communications, Inc.,

Mirant, Inc., and AT&T Wireless, Inc.

• For beverage manufacturer, was interim Senior Cost Accountant and Payroll Manger.

• Using MS Dynamics Great Plains Software input and posted all raw materials, packaging and

bottling inventory receiving transactions. Audited inventory edits against receiving forms,

purchase orders, and made necessary corrections. Approved all raw materials, packaging, and

bottling receipts for payment by Accounts Payable Dept.

• Input and posted all inventory adjustments, charges to R&D Dept., and inventory cost

revaluations for intermediate inventory tea essences manufactured from BHI raw tea leaf

processed by Sensus, Inc. Made changes to default general ledger accounts as needed for all

inventory transaction postings to GL.

As the Fixed Asset Manager audited all fixed assets charged to fixed asset account and transferred legitimate

fixed assets to correct fixed asset accounts. Maintained fixed asset schedule for assets used as collateral with

loan corporation. Made reclassification entries for asset charges under the threshold charged to assets in error

by A/P.

Audited year-end physical inventory and reconciliation for count/input errors.

Monitored and audited shipping of raw materials from old plant location to new plant location.

Weekly manual payroll for hourly plant employees from two separate temporary agencies.

Weekly ADP Online Payroll System processing for all hourly BHI plant employees.

• Maintained complicated Excel payroll spreadsheets for costing all hourly plant personnel.

• Audited ADP payroll invoices and temporary agencies payroll invoices for errors in billing and

approved for payment by Accounts Payable Dept.

• For national healthcare, non-profit corporation reconciled the Lawson Fixed Asset sub-ledger to

the General Ledger accounts which was out of balance by low seven figure amount.

Created and balanced the fixed asset balance forward schedule for all fixed asset and accumulated

depreciation accounts including all new leasehold improvement assets.

Created and entered in Lawson GL all journal entries needed to correct and balance the fixed asset and

accumulated depreciation accounts to the Lawson Fixed Asset Sub-ledger.

For radio media conglomerate, used Great Plains Software and smart list data queries to download A/R data

into complicated Excel spreadsheets.

• Completed reconciliations of various prepaid expense and accrued expense accounts for the

Atlanta, Houston, and Kansas City Susquehanna Radio Markets purchased by Cumulus Media.

• Reconciled the accounts receivable account data to the accounts receivable monthly reports

from the media market accounting offices, which was out of balance by low seven figure

amount. Completed complicated reconciliation spreadsheet to identify all entries not recorded in

the balance sheet or incorrectly recorded to the balance sheet.

Identified and balanced all A/R differences by the month for three Susquehanna Radio Markets, Atlanta,

Houston, and Kansas City and entered into journal entry schedule for client auditors.

• For healthcare equipment manufacturer, was interim Accounting Manager, responsible for

month-end close, journal entries through financial statement preparation.

As Accounting Manager responsible for additions and deletions to fixed asset schedule from Great Plains

fixed asset charges. Made all monthly fixed asset depreciation journal entries.

• Used MS Great Plains Software to update all inventory receipts, inventory adjustments, and A/P

batch updates, A/R billing updates, accrued expenses and prepaid expense maintenance journal

entries.

Responsible for downloading sales invoice files from Great Plains into Excel to reformat various weekly and

monthly sales reports for management.

• Responsible for maintaining three month projected sales spreadsheet.

• Responsible for production forecast reports for supply chain management to plan purchases.

• Created monthly sales spreadsheet and sales commission statements for all sales

representatives.

• Maintained formatting of FRx generated financial statement files and reformatted the financial

statements for the parent corporation.

• For cable telecommunications corporation, used Oracle 11i and CCI Discoverer to write GL

queries to extract yearly data from the Receipts Not Vouchered Account for thirty-two

subsidiary communication corporations.

• Downloaded extracted data into extensive Excel spreadsheets to compare equipment purchases

against the equipments receipts by vendor and purchase order number.

Reconciled eight million dollars of the twenty million dollars that the account was out of balance between JD

Edwards and Oracle accounts.

• Created pivot tables from same data to reconcile the outstanding receipts that had invoices not

entered into the general ledger.

• For large wireless communications corporation, reconciled various balance sheet accounts for

auditor schedules regarding merger with another wireless telecommunication corporation.

Mirant Americas Energy Marketing, L.P., Atlanta, GA., a one billion three hundred million dollar per

year energy marketing corporation doing business in New York, Pennsylvania, the New England area,

California, Puerto Rico, and the Caribbean.

Senior Fuels Marketing Analyst (Long-term Contractor), February 2005 – December 2005.

• Responsible for one dozen, #2 fuel oil, jet fuel, and low-sulfur diesel fuel vendors’ settlement

invoice processing. Used Oracle 11i A/R and Prepayment modules to process one to five

million dollar fuel oil prepayment invoices for various suppliers.

Maintained Excel prepayment tracking spreadsheet for each fuel oil transaction completed.

Created Excel A/R invoices to invoice vendors for shipment shortages and processed supplemental wire

transfers to vendors for shipment overages based on third party fuel offload reports and contract pricing.

Compiled fuel settlement binders by vendor to document all transactions, including approved contract, credit

manager approval, approved invoices, Excel prepayment tracker spreadsheet, third party offload report, and

supplemental invoices, for SOX 404 audit compliance.

Used Fuelworx Software by ESW, Inc. to process fuel oil inventory transactions from the MAEM, Piney

Point, Dickerson, Morgantown, and Chalk Point sites. Separated Fuelworx invoices and balanced by site tank

receipts, and processed invoices through Oracle A/P for payment application.

Responsible for processing #2 fuel oil and #6 fuel oil transportation invoices through Fuelworx and Oracle

A/P for two trucking companies.

Completed special project reconciling and processing numerous outstanding coal quality invoices from

Consol Pennsylvania Coal Company for low sulfur content quality and b.t.u. quality adjustment invoices.

• Provided expertise for process documentation improvements in the fuel oil transaction

settlements area which helped Mirant, Inc. to pass the SOX 404 Audit and emerge from

bankruptcy in early January 2006.

Financial Management and Accounting Experience

BT Americas, Inc. (2003-2004) and BT North America, Inc. (1996-2002), U. S. subsidiary of British

Telecommunications Plc.) Atlanta, GA., Reston, VA., and New York, NY., is a telecommunication

network manufacturer and telecommunication services provider doing business in North America

Central America and South America. Senior Accountant, February 1996 – April 2004.

• Responsible for all financial reporting for ten subsidiary telecommunication corporations.

Responsible for accrued legal expense, accrued healthcare cost, accrued bad debt expense, prepaid facility

expense amortization, and fixed asset depreciation journal entries for several BT wholly owned corporations.

Responsible for sixty balance sheet account reconciliations for BT North America, Inc.

• Supervised a staff of five staff accountants to coordinate the monthly completion and filing of

all balance sheet account reconciliations required by the Internal Audit Department.

Responsible for top to bottom reporting for BT Toronto Telecommunications, Inc. and BT Canada, Inc., two

Canadian subsidiary corporations wholly owned by British Tele- communications Plc., including Fixed Asset

Depreciation JE’s, Prepaid Expense Amortizations, and Accrued Legal and Bad Debt Expenses.

• Interacted with Certified Chartered Accountants from KPMG, L.L.C. to resolve Canadian

Goods and Services Tax issues and for income tax reporting to various Canadian tax agencies.

• Used the Citibank Cash Management System to authorize and transmit inter-company wire

transfer payments to BT Treasury in the United Kingdom.

Used the Citibank Cash Management System to authorize and transmit ACH payments to vendors.

• Supplied supporting schedules and account reconciliations for Internal Audit and Tax

Department.

• Responsible for Group Financial Reports formatting and monthly submission to the British

Tele- communication, Plc. Corporate Headquarters located in London, England.

Supervised staff of twelve accountants to complete year-end project of data compilation and submission for

the Group Financial Reporting of eighty corporations from North America, South America, Central America,

Mexico and Europe.

• Responsible for managing the installation of a Standard Register, blank stock, MICR encoded,

computer secured, check and document printing system for the Accounts Payable Department.

G.T.E. Mobilenet, Inc. and G.T.E. P.C.S., Inc., Atlanta, GA., was the third largest wireless

telecommunication company in the United States. G.T.E. owned and operated Air-Touch Cellular.

Cost Accountant and Inventory Accountant, July 1994 – February 1996.

• Reconciled inventory purchased through merger with Continental Telephone. Worked with

engineers to determine cost valuation for old inventory and integrated into the GTE Asset

Management System inventory to be used in cell site build-out projects.

Used JD Edwards Software to track inventory from GTEAMS inventory into the Capital Projects

Management network inventory during the conversion and integration of the two inventory systems.

Created journal entries to write-off obsolete inventory items, routers, computers, and tower parts.

Created journal entries to delete duplicate counted inventory items from the Southern Cross, third party

inventory reports.

Responsible for identification of errors in the interfaces between the two inventory systems and reporting

errors to the IT Department for coding corrections.

• Performed file downloads of GTEAMS (G.T.E. Asset Management System) daily inventory

transactions into Excel or Lotus files to create daily and weekly spreadsheets for analysis and

reconciliation purposes.

Responsible for running monthly cost accounting management reports to accumulate cellular transmission

sites fixed assets to be transferred to the GTE F/A Department.

Created the monthly reconciliation spreadsheet in Excel between the GTEAMS Inventory, the CPM Network

inventory system, and the General Ledger network fixed asset accounts.

• Completed special project to reconcile the TELEGO Phone System fixed assets and the CPM

non-network inventory system.

• Responsible for creating spreadsheets to be used in the reconciliation between the G.T.E.

regional locations and the G.T.E. Mobilenet HQ Fixed Asset Management System.

Buckhead Beef Company, Inc., Atlanta, GA., the largest wholesale meat distributor in the Southeast.

Billing Supervisor and Inventory Accountant, March 1992 – June 1994.

• Responsible for daily customer invoicing with five to six million dollars per month output.

• Responsible for maintaining all product pricing and cost corrections within the billing system.

• Supervised a staff of three to five billing personnel.

• Responsible for authorizing all debit memo invoices and credit memos for customer returns.

• Assisted the Controller and warehouse personnel in the monthly physical inventory and

reconcilement of a five million dollar meat inventory using the Thoroughbred Software,

proprietary, barcode scanned, computerized real-time inventory system.

• Managed all computer data entry and corrections for all inventory received.

• Responsible for write-offs and reconciliation of Cut Shop Department waste cost.

• Responsible for inventory journal entry adjustments needed at month-end.

Eagle Textile Manufacturing, Inc., Columbus, GA.; Eagle Textile Sales, Inc., Roswell, GA.; ODB, Inc.,

Doraville, GA.; and Sugar Creek Industries, Inc., Ozark, AL. Eagle Textile Mfg. was a twenty-five

million dollar per year industrial textile manufacturer and wholesale industrial towel supplier to major

linen services throughout the United States. Eagle Textile Mfg. operated from 1961 to 1992.

Controller and Cost Accounting Manager, June 1989 – February 1992.

• Responsible for all financial reporting through consolidated financial report preparation.

• Analyzed financial statements and made recommendations to the CEO as necessary.

• Managed a staff of seven personnel, including, G/L, A/P, Payroll, and A/R entry personnel.

Responsible for in-house preparation of weekly payroll for 300+ employees.

Responsible for quarterly physical inventory and inventory reconcilement.

Originated a standard cost accounting system and maintained pricing for the entire product line.

Maintained the MAI Basic Four 300 computer system, master files, and all data files.

Formatted consolidated financial statements for four corporations.

• Responsible for all Workman’s Comp Tax Returns, Sales Tax Returns, State and Federal Tax

Withholding Returns.

• Maintained a low seven figure per month input/output cash operating account, and overnight

cash investment account.

Maintained all corporate insurance policies, including medical, workman’s compensation, liability and

casualty insurance for four corporations.

Worked with CEO to administer payroll and budget cuts to increase net profits to 12% from a 5% net loss

over a three year period, enabling the company to gain a 30% share of the national market.

Education

• Associate Business Administration – Accounting Major, Kennesaw State University, Marietta,

Georgia. In addition, attended night classes at Kennesaw State and Georgia State University for

two years and completed 25 hrs. Upper Level Accounting, 15 hrs. Business Management,

Finance, and 15 hrs. Business Law.

Pre-Medicine Studies – Emory University, Oxford, Georgia.

• High School Diploma – Marietta High School, Marietta, Georgia.

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