Nancy L. Saltz
CPA, CMA, CIA
757-645-9245
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QUALIFICATIONS
SUMMARY
Internet business experience includes Internet marketing, web page development, systems and database design, design of web-based ecommerce systems and domain brokerage services.
- M. S. Accountancy, Certified Public Accountant,
Certified Management Accountant and Certified Internal Auditor with twenty-one years'
computer and accounting experience: seven years in college teaching, ten years'
progressive responsibility in accounting/auditing (internal and public) and four years in
computer programming. Founder and President of Accounting & Computer
Enterprises, Inc.
- Business experience includes web page development, database
development, internal auditing, public auditing, operational systems evaluation and
analysis, and preparation of consolidated financial statements, cash flow projections,
systems flow charts, cost studies, budgets, and corporate taxes.
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COMPUTER SKILLS
- Programming skills include JavaScript, Perl, C++, Visual C++, HTML, SQL,
FORTRAN, and PL/1.
- Competent in spreadsheet applications, word processing, graphics design software, statistics software applications, database applications, accounting software (mainframe and PC), simulations and tax programs.
- Other software used includes Power Builder, FrontPage, Playground, FTP, Axiomsys, PowerPoint, Norton Utilities, DreamWeaver, Flash, Fireworks, Publisher, and Adobe Acrobat.
- Web Page Design Examples: Please see Web Design Portfolio
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ACCREDITATION
- Certified Public Accountant, Virginia (Passed at first
sitting, 1977)
- Certified Management Accountant (Passed at first sitting
June, 1991)
- Certified Internal Auditor (Passed, November 1996)
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EDUCATION
- 1995-1997
Graduate Courses in Accounting and Information Systems (72 Credit Hours)
Specialized courses in computer networking, Visual C++ programming, computer hardware,
database systems, and systems analysis.
Virginia Commonwealth University,
Richmond, Virginia
Information Systems GPA 3.8/4.0
- 1975-1977
M. S. Accountancy - Accounting GPA - 4.0/4.0
University of Houston, Houston,
Texas
- 1971-1974
Graduate studies in Economics - Ph.D. course work
University of North Carolina,
Chapel Hill, North Carolina
- 1969-1971
A. B. Urban Studies
Randolph-Macon Woman's College,
Lynchburg, Virginia
- 1967-1969 Mathematics/Liberal Arts
The College of Wooster, Wooster,
Ohio
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ACTIVITIES/HONORS
- Phi Kappa Phi Honor Society - Charter Member, Lynchburg
College - President Elect (1994-95), Treasurer (1993-94)
- Beta Alpha Psi Accounting Honor Society - University of
Houston
- Beta Gamma Sigma Business Honor Society - University of
Houston
- Omicron Delta Epsilon Economics Honor Society - University
of North Carolina
- Selected "Woman of the Year" in 1982 by Brown Oil
Tools, Inc.
- Selected "Volunteer of the Year" for the city of
Houston, Texas in 1980 by Volunteers in Technical Assistance
- Received a Certificate of Appreciation in 1989 from the
Prevention Center for Child Abuse and Neglect
- Received the "Extra Effort" Award from the School
of Business, Lynchburg College (1990)
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TEACHING EXPERIENCE
1/1997-5/1997 Virginia Commonwealth University, Richmond,
Virginia
Graduate Teaching Assistant
Courses taught: Management Accounting.1/1988-5/1995 Lynchburg
College, Lynchburg, Virginia
Assistant Professor of Business Administration
Courses taught: Auditing, Principles and Intermediate Accounting, Management, Individual
Income Tax, CPA Review, Management Accounting, Managerial Finance, Accounting Theory,
Graduate Financial Accounting, and Graduate Management Accounting.
1/1987-5/1987 East Tennessee State University, Johnson City, Tennessee
Accounting Instructor
Courses taught: Principles of Accounting |
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BUSINESS EXPERIENCE
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| 12/1997-Present Accounting & Computer Enterprises, Inc.,
Lynchburg, VA |
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President
Developed and maintained an Internet directory of all businesses in a four-county area.
Designed web pages for local businesses and provided consulting services related to
maintaining a professional business presence on the Internet. |
| 2/1982-6/1986 NL
Industries, Inc., Houston, Texas |
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Manager of Accounting, Acme Tool Division
Supervised accounting department in all phases of monthly financial activities reporting
to the Vice President of Administration.
- Developed and implemented financial accounting training
program for District and Region Managers in twenty-seven districts.
- Supervised cooperation with outside auditors conducting a
pre-acquisition audit, several state sales tax audits, a federal income tax audit, a
workers' compensation audit and regular financial audits.
- Coordinated transformation of accounting records, tax
reporting and training of staff in conjunction with a major corporate reorganization.
- Selected for the Executive Stock Option Plan because of
significant contributions to the company.
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Senior Internal Auditor Conducted operational and financial audits of NL Divisions and subsidiaries
in the oil field services industry including determination of audit scope, preparation of
audit program, supervision of staff assistants, and oral and written presentation of
report findings to top management.
- Developed computer program designed to detect potential
duplicate payments to vendors resulting in annual cash savings to the corporation of
approximately $500,000.
- Additional cost savings totaling $259,000 resulted from
detection of operational inefficiencies, internal control weaknesses, employee fraud, and
administrative errors.
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| 11/1980-2/1982
Brown Oil Tools, Inc., Houston, Texas |
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Manager of Financial Reporting and Analysis Prepared monthly consolidated financial statements and financial
statements for foreign subsidiaries and joint ventures in Germany, Singapore, Japan
and the United Arab Emirates; also formulated internal control evaluations and policy
statements.Redesigned and improved internal accounting controls in
the areas of sales, cash collections, shipping and inventory resulting in a $40,000
reduction in the company's annual audit fee.
Supervised and controlled the $50,000,000 annual physical
inventory resulting in both record cost savings and increased accuracy of the physical
count.
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| 8/1979-11/1980
SOLE PRACTITIONER, Houston, Texas |
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Public Accounting Practice
Prepared monthly financial statements and individual and corporate income tax returns;
provided management advisory services.
- Advised clients on the selection of computerized accounting
systems and supervised installation of accounting software.
- Provided consultation services to several emerging
businesses which included selection of an accounting system, filing of registration
statements with state and federal governments, development of internal control procedures
and administrative policies and screening of potential accounting personnel.
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| 6/1976-8/1979
WEINSTEIN AND SPIRA, CERTIFIED PUBLIC ACCOUNTANTS, Houston, Texas |
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Senior Auditor
Planned, organized, staffed and administered audits of client companies including
preparation of financial statements, preparation of income tax returns, evaluation of
accounting systems and internal controls and recommendation of procedural improvements to
management. Companies audited included corporations and partnerships in retail, wholesale,
manufacturing and construction industries. Supervised from one to eight professional
staff. |
| 9/1974-6/1977
UNIVERSITY OF TEXAS SCHOOL OF PUBLIC HEALTH, Houston, Texas |
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Research Assistant/Computer Programmer
Responsible for research and analysis of health services utilization working with FORTRAN
and SPSS. Also served as a computer programming assistant in the student laboratory.Research in the area of Health Maintenance Organizations (HMO)
resulted in an article published in the Journal of Community Health. |
| 9/1973-8/1974
UNIVERSITY OF NORTH CAROLINA, INSTITUTE OF GOVERNMENT, Chapel Hill, North Carolina |
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Research Assistant
Developed a questionnaire to gather data on former North Carolina prison inmates.
Interviewed prisoners and former prisoners and evaluated/analyzed data using multiple
regression analysis techniques. Assisted in the preparation of a written report to the
state of North Carolina of the relationship between economic and other variables and the
rate and types of recidivism of the sample population. |
| 9/1972-9/1973
UNIVERSITY OF NORTH CAROLINA, Chapel Hill, North Carolina |
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Graduate Assistant/Department of Economics
Supported research efforts of Economics faculty member studying the economic implications
of crime principally through library research of related publications. |
Summer 1972
CENTRAL VIRGINIA PLANNING DISTRICT COMMISSION, Lynchburg, Virginia
Criminal Justice Planning Assistant
Served as an intern to the Criminal Justice Planner and co-authored the Riot Control Plan
for the district.
Summers 1967-71 Served as a Foster Care Case Worker for the Commonwealth of Virginia, an
Inventory Assistant, Billing Clerk and Assembly Line Worker for General Electric Company,
a Waitress for Howard Johnson Restaurants and a French Governess for a family in Paris,
France.
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PROFESSIONAL
ASSOCIATIONS
Better
Business Bureau - Southwest Virginia Office - Board of Directors (1998-2001)
Institute
of Management Accountants, Vice President, Lynchburg Chapter (1991-92, 1999-2000),
Board of Directors (1989-1995), Webmaster (1998-99)
American Institute of Certified Public Accountants
Institute of Internal Auditors
Virginia College Learning Association (Founding Member)
American Association of University Professors
American Accounting Association
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