My philosophy for teaching begins with organizing each course to bring out the best in students. In any classroom, organization is essential. Poor organization can have very serious consequences to the student's and the course's success. In this end, good organization strengthens trust between teacher and student. Students need to have confidence in me. There is no room for the absent-minded professor who doles out assignments and changes or adds readings at every class-meeting. Because of the new freedoms and flexibility offered by current teaching environments, including web-based teaching, the classroom environment must be stable and reliable.
The freedoms of the current teaching environment, which includes place, pace, and learning in new ways, can create new enemies (finicky technology, students cheating in novel ways, etc.), if the instructor is not prepared for them. This brings us to another element in organizing each course, planning. Planning is another key to preventing many of these attacks, for good planning can prevent many forms of cheating, and can ensure that the technology is working.
I have taught many business related courses from Michigan, Metro DC, and overseas. I have had students complete my courses from a tradition classroom and in many locations, including several countries. It is essential to keep these classes a priority, both for me and my students. It is easy to become distracted and to forget about each student. This means that my duty to engage each student becomes all the more important. I can engage them in the material, if I can make them see how it matters, how it affects them, and how they can benefit.
To get my students hooked on course content, I employ interactivity, I use various media, and I highlight those aspects of their lives that are touched by national and international business related topics. I want my students thinking about the class after they have left because the students of today, I feel, have to shoulder more responsibility than I had to do as a student. Consequently, it is my responsibility to create an environment in which students want to do the work, want to help themselves in ways they haven't in the past and want to help their fellow student succeed. And so much the better: I get to challenge them, to make them think about issues they've never considered before, and to push their understanding of current and future business areas. That means I get to teach.
Many years of teaching online undergraduate and graduate courses using both Moodle, CANVAS and Blackboard.
-Extensive work experience in consolidating financial records for both domestic and international operations as well as accounting, auditing, financial/strategic planning, budgeting, information technology and human resources for corporations and governmental organizations.
-Years of experience in presenting and defending budgets for the Department of Defense
-Years of interpreting Federal Government and Local Government Regulations
-Many years’ teaching both lower and upper division courses at the university level in the following areas: accounting (Including consolidations and IFRS), auditing, budgeting, business, information technology, finance, financial management, financial planning, logistics, management, and marketing.
-Successful experience in a team environment as a worker and supervisor resulting in improved quality reduced costs and improved technology.
-Demonstrated ability to work effectively with diverse populations at all organizational throughout the world resulting in a positive organizational environment
-Prepared IFRS Questions for the CPA Exam
-Numerous performance awards for my efforts in the above areas.
-Master’s Degree in Accounting
-Current CPA Certificate and License to Practice
Objective: To summarize my qualifications for many accounting and finance areas including auditing and financial management.
Certificates, Licenses and Outside Activities
Certified Public Accountant License (Texas, Retired Status)
Member Michigan Association of CPA’s
Kalamazoo Valley Community College Baker College
6767 West O Avenue Jackson, Michigan Campus
Kalamazoo, Michigan 49003
1/9/2013 to Present
Adjunct Business Instructor
Teach Accounting, Business and Finance Courses for to up to 30 students using CANVAS. Design course Lesson Plans, exams, Present lectures to students using Microsoft Office software and other Educational software, counsel students and track their progress.
4123 West Main Avenue
Kalamazoo, Michigan 49006
10/01 to 10/12
Associate Chair Accounting and Finance
Supervised 12 adjunct accounting and finance instructors at 3 Davenport University campuses. In addition, taught up to 3 accounting, auditing and finance courses (Both Graduate and Undergraduate) per semester using Blackboard.
Accomplishments: Received GREAT customer service award, increased course enrollment 150% and helped institute graduate courses at 2 of the campuses. Taught all provisions of Sarbanes Oxley (SOX) in Accounting, Auditing and Financial Management classes including implications of Section 404 as well as auditor’s opinions on internal controls and the Public Company Accounting Oversight Board (PCAOB).
Defense Reutilization and Marketing Service (DRMS)
74 N. Washington, Battle Creek MI 49014
2/97 to 4/05
Director of Financial Operations
Financial Manager for $300M Government Agency Working Capital Fund with locations through the world; supervised four division chiefs, who managed 40 other accountants, budget analysts, financial analysts, engineers and equipment analysts.
Accomplishments: Implemented Activity Based Costing and Activity Base Management; designed, developed and deployed a WINDOWS based timekeeping system; implemented an automated travel pay system; and reduced DRMS costs 25% and finance function costs 50%. Improved Internal Controls within DRMS. Implemented Sarbanes Oxley (SOX) Principles within the Working Capital Fund and explained SOX implications to senior management.
Master of Accounting Bachelor of Business Administration
Major Accounting Major Accounting
Ohio State University Cleveland State University
Also, I was an adjunct instructor for the Department of Agriculture Graduate School attached to their Midwest Center in Chicago, primarily teaching United States Government Senior Financial Executives. The courses I have taught are as follows:
Activity Based Costing
United States Government Accounting Principles and Standards for Financial Executives (Including the Sarbanes Oxley Act and the CFO Act of 1990)
Introduction to United States Government Financial Management
Defense Working Capital Fund Accounting and Budgeting Principles
Public Utility Rate Design
BARRY L. CHAPMAN, VITA
1. Barry L. Chapman
2. Currently Part-Time Faculty Kalamazoo Valley Community College, Baker College, Jackson, also
a. Miller College 2013-2015
b. Davenport University 2001-2012
c. Department of Agriculture Graduate School 2001-2010
d. Olivet College 2005-2007
e. United States Department of Defense 1971 to 1975 and 1981 to 2005
4. Kalamazoo Valley Community College (CANVAS and Moodle) plus Baker College (Blackboard Version 9.6 and CANVAS )
a. Business Math
b. Personal Finance
c. Introduction to Business
d. Small Business Management
e. Advanced Accounting
f. Intermediate Accounting
h. Cost Accounting
i. Managerial Accounting
j. Finance 1 and 2
k. Business Writing skills
5. Davenport University (Online courses taught in Blackboard Version 9)
-Accounting (Advanced, Cost, Cost Management, Financial Management, Government-Not-For-Profit, Intermediate, Principles 1 and 2, Research) All courses were taught online.
-Auditing (Information Systems, Auditing and Assurance)
-Corporate Taxation (Taught online)
-Internal Financial Reporting Standards (IFRS)
-Management Accounting (Taught online)
Olivet College 2005-2007
-Advanced Corporate Finance
Department of Agriculture Graduate School 2001-2010
-Accounting (Principles, Intermediate, Department of Defense, Non-Department of Defense) All courses taught online using Blackboard Version 8.
-Federal Government Budget Preparation
-Federal Government Budget Defense
-Federal Government Cost Accounting Standards
United States Department of Defense 1981-2005
-Activity Based Costing (ABC)
-Activity Based Management (ABM)
-DOD Budget Preparation-Operations and Maintenance Appropriation (Taught online)
-DOD Budget Preparation-Revolving Fund-Telecommunications
-DoD Budget Preparation-Revolving Fund-Reutilization and Marketing Service
-DoD Revolving Fund Financial Statement Presentation (Taught online)
-EDP Auditing Principles and Techniques
-SABRS Budget Module
-SABRS Accounting Module (Marine Corps Appropriations)
-SABRS Reporting Module
Federal Energy Regulatory Commission (FERC) 1977-1981
-FERC Electric Power Company Accounting Principles and Methods
-FERC Natural Gas Company Accounting Principles and Methods
-FERC Petroleum Pipeline Accounting Principles and Methods
-Public Utility Federal Taxation Issues
-Public Utility Auditing-Principles and Methods
6. Master of Accounting, Ohio State University
Bachelor of Business Administration, Cleveland State University
7. Director of Financial Operations, Defense Reutilization and Marketing Service (DRMS)
1997 to 2005
Financial Manager, Defense Information Systems Agency (DISA) and the National Communications System (NCS) 1993-1997
Director of Accounting Systems, United States Marine Corps/Defense Finance and Accounting Service 1983-1994
Information Systems Auditor, Naval Audit Service, 1981-1983
Supervisory Auditor, Federal Energy Regulatory Commission (FERC) 1977-1981
General Accounting Specialist (United States Air Force in Europe) 1971 to 1975
8. CPA, Currently in Practice
Prepared International Financial Reporting Standards (IFRS) Questions for the CPA Exam 2011
Michigan Association of CPA’s (MACPA), Educator Task Force 2012, Controller’s Task Force 2000-2015
Texas State Board of Public Accountancy, 1983 to Present
American Society of Military Comptrollers, 1984-2005
Certified Defense Finance Manager (CDFM) Certificate
Balanced Scorecard Collaborative
Gerson Lehman Group-Expect Network
Higher Learning Commission-Peer Reviewer
9. Besides attending annual MACPA events related to CPA activities, I have participated in numerous webcasts on accounting, finance and financial management subjects related to the classes I teach that are held by CFO.com, accountingweb.com, and bfmag.com. Also, I have participated in many forums on executive related issues held by the University of Virginia, Darden School, the Balanced Scorecard Collaborative, the Federal Accounting Standards Advisory Board and the Cost Accounting Standards Board.
As part of my employment, I have attended literally hundreds of meetings on accounting, auditing and financial management related subject throughout the world. Here is a sample of the meetings I have attended:
-Defense Logistics Agency (DLA), Financial Manager Meetings-These meetings, held at Ft. Belvoir, Virginia twice a year, were attended by financial managers of each operating division of this $50 Billion Department of Defense Agency. Each meeting addressed a variety of topics related to the above subjects. I presented a topic at each meeting.
-DLA Senior Leadership Meetings-Held at Ft. Belvoir, Virginia each quarter brought together all DLA senior managers. These meetings were designed to address areas of importance to the agency. Each year, during one of these meetings, I was part of a team chartered to approve or disapprove DLA Capital Budget proposals were presented to this team.
-DRMS Senior Leadership meetings-These annual meetings were held at DRMS locations throughout the world, including Asia, Europe and the Middle East for the purposes of evaluating this organization’s current course and setting its future course. As a senior leader of this organization, I addressed the attendees on accounting, auditing and financial management and related subjects that were important to DRMS.
-Defense Information Systems Agency (DISA) Senior Management Meetings-These meetings, containing DISA senior leaders, were held each quarter. Since I was the Financial Manager for DISA’s largest funding source, I was required to brief DISA’s senior leaders during this meeting.
-National Communications System (NCS) Annual Meeting-This meeting, attended by NCS senior leaders, including the Vice President of the United States, and senior leaders from the telecommunications and security industries, addressed current and future initiatives relating to United States emergency capabilities.
-Defense Finance and Accounting Service (DFAS) Senior Leaders Meeting-This monthly meeting was attending by DFAS senior leaders to discuss current and future issues of concern to this group. I briefed this group many times on SABRS and other Marine Corps financial issues.
-United States Marine Corps Comptrollers meeting-This semi-annual meeting brought together senior financial managers from all areas of the Marine Corps and was conducted at many locations throughout the world. I briefed the attendees on many occasions.
-FERC Accountants and Auditor’s Meetings – Each quarter, members of FERC’s accounting and auditing communities discussed topics related to their individual areas. During each meeting, I was required to present a topic. In addition, I conducted subject matter related seminars during these meetings such as public utility federal income tax issues, weighted cost of capital rates of return and capital budgeting methods.
12. Many lectures on Activity Based Costing, 9/03 to 4/15; Federal Government Budgeting, 3/01; Federal Government Revolving Fund Accounting, 7/91, 8/93, 3/97, 4/00, 3/02, 3/03
14. Department of Defense Cost Accounting, 2/92, National Communications System (NCS) Resource Management, 7/94, Defense Information Systems Agency Telecommunications Pricing, 6/96, Defense Logistics Agency (DLA), Services Pricing Structure, 2/02
15. Federal Executive Exchange Program with Gannett/Battle Creek Enquirer, 4 /01; numerous consulting opportunities within the Defense Department family and between other federal agencies and the DOD; other consulting opportunities between the FERC and public utilities under FERC regulation; and a review and re-write of the Intermediate Accounting exams used for their distance learning course.
16. Since becoming a CPA, I am required to obtain 40 hours of annual Continuing Professional Education (CPE) related to the knowledge, skills and ability areas required of a CPA in both the for-profit and the not-for-profit areas including auditing, cost accounting (Including ABC/ABM), cost management, estate planning, federal income taxes, financial management, generally accepted accounting principles, information technology, and professional ethics. In addition, I use the world-wide-web as a supplement to learn more about the areas above. Furthermore, I have served on many textbook review committees related to the above areas, giving me further access to the latest practices in the above areas.
17. Challenge, the Choice for Change, DRMS, 1997 to 2004, training in the following skill sets needed to transition this organization into the 21st Century; accounting and budgeting, change management, decision theory, information technology, and organizational behavior, for DRMS employees at 110 locations world-wide. I was part of team that designed and taught this course package with the assistance of Dr. Saul Barr of the University of Tennessee. Also, I was a team member who designed and presented a multi-course training package for the Standard Accounting, Budgeting and Reporting System (SABRS) to United States Marine Corps civilian and military personnel in 35 states and 14 foreign countries from 1991 to 1993.
18. I gave presentations and speeches before Department of Defense and other federal governmental groups throughout the world on various accounting, budgeting, and auditing and financial management topics from 1981 to 2005. In addition, I presented topics on areas related to public utility accounting and finance as a member of the FERC and testified as an expert witness on public utility rate of return issues for this same organization from 1977 to 1981.
19. Treasurer for Trinity Lutheran Church, 2004-2006 and for Resurrection Lutheran Church, 1984-1997
20. Superior Civilian Performance Awards, DRMS 1998-2005, Defense Information Systems Agency, 1995-1997, United States Marine Corps/Defense Finance and Finance Service, 1983-1994, Naval Audit Service 1982-1983, and FERC 1978-1981.
21. Financial Management, Trinity Lutheran Church, 2004-2006, Resurrection Lutheran Church, 1984-1997.
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