M Denise Franklin: Accounting Manager/Consultant

*Assist with audit working papers and support. *Prepare ASC842 schedules for future and new store openings. *Validate and abstract leases for future store openings . *Provide adjustments for right of use assets and lease liabilities for acquired and stores under construction. *Determination of Operating vs Financing leases and maintained schedules. *Recommended and implemented improvements to Operating vs Financing process. *Prepare month end and quarter end journal entries. *Maintain balance sheet reconciliations and review annual audit support schedules. *Create annual asset impairment schedules, analysis and input adjustments. *Prepared bank reconciliation for corporate accounts. *Reconciliation between Accruent and Lawson on a monthly basis. *Prepare ASC473 schedules for construction projects of new store openings. *Update journal entries for modifications of construction projects. *Initiate journal entries for initial ROU assets and Liabilities. *Worked inter-departmentally with department heads and co-workers. *Tie out TS payments to CardPointe and Banking Activity weekly and monthly. *Create Monthly sales reports for restaurants while interacting with Regional Managers. *Process journal entries for Regional Managers Commission.

• Managed all Accounts Payables, Receivables, aging, write offs and collection status. • Implemented policies that standardized procedures&produced cost savings for entities. • Consolidated Financial Statement for all restaurants and entities. • Facilitated the meetings, preparation and submission of budget worksheets and projections. • Coordinated & preparedfinancial statements, sales tax returns & payment of franchise fees. • Reviewed CAM, Percentage Rent, Insurance, Property Tax & Utilityrecs and billings. • Interpreted and abstracted tenant leases and created abstracts for quick reference. • Tie out weekly STAR reports to POS, reconcile sales tax & cash over/short for all restaurants. • Daily & weekly cash flow projections, monthly proforma and credit card reconciliations. • Deferred Rent schedules for various entities. • Payroll preparation as well as tax payments and returns. • Created recurring journal entries for monthly recurring charges. • Performed monthly account & variance analysis & prepared supporting Balance Sheet schedules. • Reviewed bank reconciliations and tie outs to the balance sheet schedules. • Maintained monthly fixed asset schedules for additions, dispositions and recurring journal entries. • Supervised accounting personnel, performed semi and annual performance reviews. • Submitted quarterly reserve replacement & created a filing system to store&backupreports. • Reviewed move-out papers, approved rent adjustments & verified tenant ledger balance. • Prepared annual audit packages and tax working papers for auditors and tax accountants. • Cleared out intercompany accounts monthly for all entities and restaurants.

• Reviewed &approved journal entries, amortizations &deferred rent schedules. • Audited contracts, sales and accounting department for compliance with company policies. • Prepared &audited Balance Sheet and Financial Statements/Schedules for US &Int'l stores. • Approved rental adjustments and verified paperwork for CPI and rent increases. • Compile annual audit packages and prepare and update annual schedules. • Interpreted leases and created abstracts for quick references. • Converted manual lease system for 600+ US and Canada stores to Lucernex. • Maintained a $45 milliondollar monthly rental budget. • Supervised the Lease and A/P accounting dept. of 8 people to ensure timely monthly close. • Approved rental adjustments and verified paperwork for CPI and rent increases. • Reviewed and approved monthly rent variances and schedules. • Audited Landlord CAM & Sales Audit, Rent &Percent Rent saving over $500,000. • Various ad hoc schedules and projects as needed. • Established departmental procedures and policies for the maintenance of lease files. • Updated Lucernex for new leases and amendments for rent billings. • Review and approved monthly rent variances and schedules. • Created an Accounts Receivable Aging report for Tenant Allowances. • Coordinated interdepartmental meetings for new store openings, closings, remodels &expansions.

Retail/Development - Career Advancement • Compiled annual budgets for 64 entities retail and mixed use properties. • Performed Human Resources & payroll functions, updated personnel files, benefits and taxes. • Prepared and maintained schedules for each fund by investor and investment. • Coordinated and prepared monthly investor distributions. • Coordinated preparation of monthly and consolidated financial statements, sales tax returns. • Reviewed & assisted in compilation of the annual CAM and Percentage Rent recs and billings. • Cleared intercompany accounts and entries, monthly. • Submitted construction draws, created schedules for construction projects and work in progress. • Maintained complex investor schedules for each fund. • Prepared monthly and preferred investor calculations and distributions. • Re-calculated the sale of Investor shares and company investments. • Interpreted Mortgage, Partnership and Management Fee agreements. • Submitted Foreign Investor Tax Reports. • Compiled Capital Call schedules and prepared letters. • Interpreted tenant leases and created abstracts for quick reference. • Introduced procedures and schedules that simplified the annual calculation of CPI increases. • Created recurring journal entries for monthly recurring charges and franchise fee accruals. • Performed monthly account & variance analysis for financial statements and supporting schedules. • Reviewed bank reconciliations and tie outs to the balance sheet schedules. • Prepared monthly fixed asset/depreciation schedules and recurring journal entries. • Supervised the accounting personnel, performed semi &annual performance reviews. • Submitted quarterly reserve replacement& created a filing system to store and backup the reports. • Reviewed move-out paperwork, approved rent adjustments and verified tenant ledger balance. • Prepared annual audit packages and tax working papers for auditors and tax accountants.

• Prepared and maintained balance sheet schedules for each entity. • Coordinated and prepared weekly accounts payable distributions. • Coordinated preparation of monthly and consolidated financial statements, sales tax returns. • Reviewed & assisted in the compilation of the annual CAM & Percentage Rent recs &billings. • Cleared intercompany accounts and entries, monthly. • Submitted construction draws, created schedules for construction projects and work in progress. • Interpreted Mortgage, Partnership and Management Fee agreements. • Submitted Foreign Investor Tax Reports. • Interpreted tenant leases and created abstracts for quick reference. • Introduced procedures and schedules that simplified the annual calculation of CPI increases. • Created recurring journal entries for monthly recurring charges. • Performed monthly account & variance analysis for financial statements and supporting schedules. • Reviewed bank reconciliations and tie outs to the balance sheet schedules. • Maintained monthly fixed asset/depreciation schedules and recurring journal entries. • Submitted quarterly reserve replacement &created a filing system to store and backup the reports. • Reviewed move-out paperwork, approved rent adjustments and verified tenant ledger balance. • Prepared annual audit packages and tax working papers for auditors and tax accountants.

• Promoted to maintain and improve the financial processes and management procedures. • Implemented policies that standardized procedures for all corporate entities. • Facilitated preparation ofbudget, financial statement &variance analysis for a $71 million co. • Supervised& prepared sec 8 renewals, budget worksheets &Gov't. Contracts for 59 properties. • Daily & weekly cash flow projections, star reports & monthly credit card reconciliations. • Coordinated preparation of monthly financial statements, sales tax returns &franchise fees. • Reviewed & assisted compilation of CAM, Percent Rent, Ins. Tax and Utility recs and billings. • Interpreted tenant leases and created abstracts for quick reference. • Introduced procedures and schedules that simplified the annual calculation of CPI increases. • Created recurring journal entries for monthly recurring charges and franchise fee accruals. • Performed account & variance analysis for financial statements and supporting schedules. • Recorded daily cash management for each hotel and tie out all POS systemsto reports. • Reviewed bank reconciliations and tie outs to the balance sheet schedules. • Maintained monthly fixed asset schedules, dispositions and journal entries. • Supervised the accounting personnel. Performed semi and annual performance reviews. • Submitted quarterly reserve replacement, created a filing system to back-up the reports. • Reviewed move-out paperwork, approved rental adjustments and verified tenant ledger balance. • Prepared annual audit packages and tax working papers for auditors and tax accountants. • Implemented cost saving measures in health care that provided additional benefits to employees.