Francisco Law, CMA/CPA: Professor ( Part Time 10 Hrs) in San Diego, CA

• Cost accounting for manufacturing company how to implement Standard • Cost variances analysis inventories adjustment, profit and lost, business plan. • How can established standard cost • How can create the bom for each product or family product if the product is similar • How can implement reduction plan saving • Maquiladora administration, what is the regulation, in accounting transfer price, taxes, social security, import/export

• Cost accounting for manufacturing company how to implement Standard • Cost variances analysis inventories adjustment, profit and lost, business plan. • How can established standard cost • How can create the bom for each product or family product if the product is similar • How can implement reduction plan saving • Maquiladora administration, what is the regulation, in accounting transfer price, taxes, social security, import/export

• 10 yr + experience with QuickBooks Premier for approximately 30 businesses including sole proprietors, corporations and LLC's doing data entry, bank reconciliations and preparing financial statements with journal entries. Depreciation, amortization and book closing . • QuickBooks payroll for 20 clients with previous experience preparing monthly deposits, quarterly and year end reports including 1099's and W2, 940, 941, W4 • Able to work independently, multi-task & prioritize deadlines, handle phones and deal directly with clients. Strong attention to detail & exceptional organization skills

• 10 yr + experience with QuickBooks Premier for approximately 30 businesses including sole proprietors, corporations and LLC's doing data entry, bank reconciliations and preparing financial statements with journal entries. Depreciation, amortization and book closing . • QuickBooks payroll for 20 clients with previous experience preparing monthly deposits, quarterly and year end reports including 1099's and W2, 940, 941, W4 • Able to work independently, multi-task & prioritize deadlines, handle phones and deal directly with clients. Strong attention to detail & exceptional organization skills

• Managed development and ongoing monitoring of agency budgets (operating capital), and Recommended amendments • Ensured that practices and procedures comply with a legal standards & maintain internal control • Monitored compliance with the financial reporting and record keeping requirements of lenders and public and private grantors • Responsible for directing and performing accounting and administrative functions for a Non Profit Agency. Duties include establishing and maintaining the organization's • Income Tax Preparer Federal and State 2010 Season • Experience with Taxwise Income Tax software a big plus. • 1099-C,W2, W4, 1098,W7, W9, 940, 941, 1098, 1040 and others.

• Managed development and ongoing monitoring of agency budgets (operating capital), and Recommended amendments • Ensured that practices and procedures comply with a legal standards & maintain internal control • Monitored compliance with the financial reporting and record keeping requirements of lenders and public and private grantors • Responsible for directing and performing accounting and administrative functions for a Non Profit Agency. Duties include establishing and maintaining the organization's • Income Tax Preparer Federal and State 2010 Season • Experience with Taxwise Income Tax software a big plus. • 1099-C,W2, W4, 1098,W7, W9, 940, 941, 1098, 1040 and others.

• Set up Business plan for the fiscal year 2006, control and forecasting every months end • Audited fiscal year 2005 and 2004 to determinate the amount of fraud • Presentation of analysis of weekly and monthly variation vs. business plan, 2006 • Supervised weekly payroll for 350 employees, administered employee benefit program. Prepare the issued for all tax reports following USGAAP and SOX • Update and maintain bill of material standard costs for accuracy • Report on breakeven points by products, work centers, and factories • Sets and maintains current and standard costs in ERP system • determining the cost of labor per hour of each cost center weekly

• Set up Business plan for the fiscal year 2006, control and forecasting every months end • Audited fiscal year 2005 and 2004 to determinate the amount of fraud • Presentation of analysis of weekly and monthly variation vs. business plan, 2006 • Supervised weekly payroll for 350 employees, administered employee benefit program. Prepare the issued for all tax reports following USGAAP and SOX • Update and maintain bill of material standard costs for accuracy • Report on breakeven points by products, work centers, and factories • Sets and maintains current and standard costs in ERP system • determining the cost of labor per hour of each cost center weekly

Establishing the financial consolidation among financial operations at the corporate offices and manufacturing Responsible for all operations in the United States and Tijuana B.C. Mexico facility (shipping materials, import and export and management staff in Mexico plant Implementation of the system Vista (ERP

Establishing the financial consolidation among financial operations at the corporate offices and manufacturing Responsible for all operations in the United States and Tijuana B.C. Mexico facility (shipping materials, import and export and management staff in Mexico plant Implementation of the system Vista (ERP

Established the accounting department from catalog of accounts, budget, sales projection Established inventory control using cyclic counting Established inventory control using the temporary importation without paying taxes Preparation of analysis of monthly financial statements following the USGAAP and SOX with an analysis of sales and accrued monthly cost Set up the price analysis for the every week special

Established the accounting department from catalog of accounts, budget, sales projection Established inventory control using cyclic counting Established inventory control using the temporary importation without paying taxes Preparation of analysis of monthly financial statements following the USGAAP and SOX with an analysis of sales and accrued monthly cost Set up the price analysis for the every week special

Create a systematic and reliable cost accounting process, which provides the company information and analysis of its operations. Assessed current processes and procedures to determine the areas of inefficiency and implement the necessary procedural change and improvements to provide accurate manufacturing cost. Other duties included analyzing variances, reconciling inventory account, including gross margin analysis by product line and month closing.

Create a systematic and reliable cost accounting process, which provides the company information and analysis of its operations. Assessed current processes and procedures to determine the areas of inefficiency and implement the necessary procedural change and improvements to provide accurate manufacturing cost. Other duties included analyzing variances, reconciling inventory account, including gross margin analysis by product line and month closing.

• Reconciliation of general ledger accounts with the San Diego treasury and San Diego Office Education, for several months and adjustment entries to clean the ledgers for close the fiscal year. • Prepare various accounting and financial a/p and A/R for our auditors to close the fiscal year. • Bank reconciliation from numerous funds

• Reconciliation of general ledger accounts with the San Diego treasury and San Diego Office Education, for several months and adjustment entries to clean the ledgers for close the fiscal year. • Prepare various accounting and financial a/p and A/R for our auditors to close the fiscal year. • Bank reconciliation from numerous funds

• Participated in cost accounting implementation in 23 activities using ABC cost accounting environment • Implementing the payroll system using electronic time card • Coordinate physical inventories and cycle counts • • Analyzes changes in design, raw materials, manufacturing methods, and salaries/labor costs to determine impact on Production and unit costs. • Understands and analyzes monthly cost of sales entry and standard profit calculations. Provides mix analysis with explanations to Finance Leads/ management including key variances from forecast. Provides other management reporting as requested • • Works with Mfg Engineering to identify problems with BOM’s and routings to ensure accuracy in standard costing. • Maintain routers, BOM and determinates the OH rates, using periodic audits to ensure accuracy.

• Participated in cost accounting implementation in 23 activities using ABC cost accounting environment • Implementing the payroll system using electronic time card • Coordinate physical inventories and cycle counts • • Analyzes changes in design, raw materials, manufacturing methods, and salaries/labor costs to determine impact on Production and unit costs. • Understands and analyzes monthly cost of sales entry and standard profit calculations. Provides mix analysis with explanations to Finance Leads/ management including key variances from forecast. Provides other management reporting as requested • • Works with Mfg Engineering to identify problems with BOM’s and routings to ensure accuracy in standard costing. • Maintain routers, BOM and determinates the OH rates, using periodic audits to ensure accuracy.

Implement services consulting for new market in Latin America • Implement border sales in Mexico in compliance with Mexican regulations • Implement training course for sales in Latin America under Mexico agreement with Same countries ( Chile, Costa Rica, Bolivia, Venezuela, Colombia and Others)

Implement services consulting for new market in Latin America • Implement border sales in Mexico in compliance with Mexican regulations • Implement training course for sales in Latin America under Mexico agreement with Same countries ( Chile, Costa Rica, Bolivia, Venezuela, Colombia and Others)

• Supervised staff 12, responsible for the internal division of finance reporting preparing the budget for the financials upcoming year, coordinating accounting • Lead strategic activities impacting Mexico plant • Maintain the cost and inventory system, through bi-yearly cost roll-up and monthly monitoring of the unit standard cost • Support plant operations personnel with regard to cost reductions; cost controls, measurement systems, engineering changes, inventory write-offs, and systems changes Activities between U.S. and Mexico ( Maquiladora). • Report on breakeven points by products, work centers, and factories • Report on margins by product, customer and sales regions • Report on periodic variances(PPV, absorption etc) and their causes • Experience working with MRP or similar systems • Implemented payroll using adam for 4700 employees • Performed month-end close and monthly quarterly account reconciliation, variance analysis and manufacturing cost • Determining labor by cost center every month and compare it with the standard • Implementation of cost reduction of 10% by changing the logistical advantages offered by using some treaties with Mexico, these increase sales

• Supervised staff 12, responsible for the internal division of finance reporting preparing the budget for the financials upcoming year, coordinating accounting • Lead strategic activities impacting Mexico plant • Maintain the cost and inventory system, through bi-yearly cost roll-up and monthly monitoring of the unit standard cost • Support plant operations personnel with regard to cost reductions; cost controls, measurement systems, engineering changes, inventory write-offs, and systems changes Activities between U.S. and Mexico ( Maquiladora). • Report on breakeven points by products, work centers, and factories • Report on margins by product, customer and sales regions • Report on periodic variances(PPV, absorption etc) and their causes • Experience working with MRP or similar systems • Implemented payroll using adam for 4700 employees • Performed month-end close and monthly quarterly account reconciliation, variance analysis and manufacturing cost • Determining labor by cost center every month and compare it with the standard • Implementation of cost reduction of 10% by changing the logistical advantages offered by using some treaties with Mexico, these increase sales