David Cornett Email & Phone Number

Louisville, Kentucky, United States

Louisville, Kentucky Area

Accounting for a new specialty brand of Rollins, Inc., responsible for maintaining the general ledger and preparing P&L statements. (OPC was family-owned since 1972 and acquired by Rollins in March of 2018.)Assisted OPC with their transition from cash-basis to accrual-basis accounting, including updating their general ledger and implementing GAAP. Managed the general ledger utilizing JD Edwards software, as well as sub-ledgers utilizing Sage software.Prepared adjusting journal… Show more Accounting for a new specialty brand of Rollins, Inc., responsible for maintaining the general ledger and preparing P&L statements. (OPC was family-owned since 1972 and acquired by Rollins in March of 2018.)Assisted OPC with their transition from cash-basis to accrual-basis accounting, including updating their general ledger and implementing GAAP. Managed the general ledger utilizing JD Edwards software, as well as sub-ledgers utilizing Sage software.Prepared adjusting journal entries for month-end close including those for revenue, deferred revenue, deferred expense, accounts receivable, accounts payable, inventory, prepaid expenses, etc. Completed various balance sheet account reconciliations, including those for Cash, accounts receivable, accounts payable, inventory, prepaid expenses, deferred revenue, deferred expense, etc.Assisted with preparing annual budgets, as well as monthly and quarterly reforecasts.Developed reports for revenue analysis and bad debt tracking. Show less

Louisville, Kentucky Area

Facility accountant for skilled nursing centers and assisted living facilities, responsible for maintaining general ledgers and preparing financial statements. Prepared adjusting journal entries, including accruals, for month-end close. Completed bank reconciliations for operating and depository accounts.Completed ad-hoc projects performing financial data analysis.

Louisville, Kentucky Area

***Almost Family (of Louisville, KY) merged with LHC Group (of Lafayette, LA) on April 1, 2018.***Worked in the company’s Revenue Cycle Accounting department.Performed financial data analysis in Excel for month-end close journal entries. Prepared monthly revenue feed journal entries. Prepared monthly accruals for fee for service and episodic revenue.Performed financial data analysis in Excel for monthly reconciliations of accounts receivable, bad debt and contractual allowances.… Show more ***Almost Family (of Louisville, KY) merged with LHC Group (of Lafayette, LA) on April 1, 2018.***Worked in the company’s Revenue Cycle Accounting department.Performed financial data analysis in Excel for month-end close journal entries. Prepared monthly revenue feed journal entries. Prepared monthly accruals for fee for service and episodic revenue.Performed financial data analysis in Excel for monthly reconciliations of accounts receivable, bad debt and contractual allowances. Included analysis of more than two hundred branches. Show less

Louisville, Kentucky Area

***Kindred Healthcare divested their Nursing Center Division in 2017.***Performed assignment at Kindred Healthcare in their Nursing Center Division Accounting department. Accounted for 13 nursing center facilities.Completed the company’s month-end closing procedures, utilizing SAP software, and prepared numerous adjusting journal entries for posting, including accruals.Analyzed the facilities’ expense accounts as part of the month-end close review.Completed bank reconciliations… Show more ***Kindred Healthcare divested their Nursing Center Division in 2017.***Performed assignment at Kindred Healthcare in their Nursing Center Division Accounting department. Accounted for 13 nursing center facilities.Completed the company’s month-end closing procedures, utilizing SAP software, and prepared numerous adjusting journal entries for posting, including accruals.Analyzed the facilities’ expense accounts as part of the month-end close review.Completed bank reconciliations and balance sheet account reconciliations for the facilities. Show less

Louisville, Kentucky Area

Responsible for the company’s finance and accounting activities, as well as various human resource functions. This included managing accounts payable and accounts receivable.Coordinated a bank change for the company including moving the operating, payroll, merchant, and credit card accounts.Improved the company’s payroll process by combining the semi-monthly office payroll and the biweekly warehouse payroll into one biweekly payroll. Prepared and submitted the biweekly payroll… Show more Responsible for the company’s finance and accounting activities, as well as various human resource functions. This included managing accounts payable and accounts receivable.Coordinated a bank change for the company including moving the operating, payroll, merchant, and credit card accounts.Improved the company’s payroll process by combining the semi-monthly office payroll and the biweekly warehouse payroll into one biweekly payroll. Prepared and submitted the biweekly payroll online.Completed the company’s accounting cycle on a monthly basis. Analyzed and recorded proper transactions and journal entries. Reviewed account balances and prepared the financial statements for management.Assisted in the process of changing insurance agencies for the company’s property and liability insurance. Directed the company’s open enrollment for health insurance. Participated in the selection process for new cost-saving insurance plans and providers for various policies.Completed the bank reconciliations for the company including the regular operating account, the payroll account, and the credit card account.Completed monthly, quarterly and annual sales tax returns.Prepared a daily report to management compiling various financial information, including cash application. Show less

Louisville, Kentucky Area

***RecoverCare (of Louisville, KY) merged with Joerns Healthcare (of Charlotte, NC) on May 9, 2014.***Performed financial data analysis in Excel for month-end close journal entries including that for cost of goods sold and revenue accrual. Analyzed several thousand rows of data for inventory and rental asset sales. Researched unbilled rentals and sales to ensure proper treatment for accrual. Completed monthly bank reconciliations using Great Plains software for seven bank… Show more ***RecoverCare (of Louisville, KY) merged with Joerns Healthcare (of Charlotte, NC) on May 9, 2014.***Performed financial data analysis in Excel for month-end close journal entries including that for cost of goods sold and revenue accrual. Analyzed several thousand rows of data for inventory and rental asset sales. Researched unbilled rentals and sales to ensure proper treatment for accrual. Completed monthly bank reconciliations using Great Plains software for seven bank accounts.Completed various balance sheet account reconciliations on a monthly basis including those for fixed assets, prepaid expenses, accrued expenses, other receivables, accounts receivable, accounts payable, etc.Prepared a historical aged trial balance for both accounts receivable and accounts payable on a monthly basis for management.Reconciled and adjusted the intercompany accountsResponsible for administering employee advances. Maintained prepaid debit card accounts for over 100 employees; frequent communications to employees and managers; issued and distributed debit cards; accumulated expense reports and ensured proper approval; tracked and reconciled advances; prepared journal entries booking expenses and adjustments. Show less

Louisville, Kentucky Area

Accounting for transmission and natural gas in the Energy Marketing Accounting department.Prepared complex journal entries for month-end close including intercompany transmission entries, the MISO AR-AP true up entry, cash receipts entries for multiple companies, etc.Prepared bank reconciliations for several companies, the MISO amortization account reconciliation, and the transmission payable account reconciliation.Prepared complex disbursement requests for payments to MISO and… Show more Accounting for transmission and natural gas in the Energy Marketing Accounting department.Prepared complex journal entries for month-end close including intercompany transmission entries, the MISO AR-AP true up entry, cash receipts entries for multiple companies, etc.Prepared bank reconciliations for several companies, the MISO amortization account reconciliation, and the transmission payable account reconciliation.Prepared complex disbursement requests for payments to MISO and other transmission counterparties.Assisted with the preparation of financial data on transmission revenue and expenses for annual filings to federal and state governmental regulatory bodies. Show less

Louisville, Kentucky Area

Performed an assignment at RecoverCare, LLC.Completed bank reconciliations using Great Plains software for several bank accounts.Completed various balance sheet account reconciliations.Assisted with maintaining the daily cash book in Excel.

Data entry for the company which does subrogation and COB recovery of medical insurance claims.Processed audit recoveries, including review for completeness and accuracy of remittance forms.

Louisville, Kentucky Area

***E.ON U.S. (LG&E) completed an Unwind of Western Kentucky Energy in July of 2009.***Performed a long-term assignment at Western Kentucky Energy Corp. (WKE), a subsidiary of E.ON U.S. (LG&E), a company that was operating power plants which it leased from Big Rivers Electric Corp. Provided essential support and assistance to the WKE "unwind" of lease contracts with Big Rivers Electric Corp. Ensured monthly closing of the books for WKE and its LG&E Energy Marketing component (LEM) was… Show more ***E.ON U.S. (LG&E) completed an Unwind of Western Kentucky Energy in July of 2009.***Performed a long-term assignment at Western Kentucky Energy Corp. (WKE), a subsidiary of E.ON U.S. (LG&E), a company that was operating power plants which it leased from Big Rivers Electric Corp. Provided essential support and assistance to the WKE "unwind" of lease contracts with Big Rivers Electric Corp. Ensured monthly closing of the books for WKE and its LG&E Energy Marketing component (LEM) was properly reported in compliance with GAAP and IFRS while maintaining effective internal controls.Prepared complex journal entries for month-end close for LEM and Fuels accounting.Prepared bank reconciliations for the company’s disbursement account and payroll account.Completed various reports and schedules including price-volume analysis for revenues.Utilized Oracle financial software for posting journal entries and preparing complex invoices, as well as generating reports for account analysis, trial balances, income statements, balance sheets and variances.Prepared and submitted reports to federal governmental regulatory bodies on a monthly basis. Show less

Louisville, Kentucky Area

Prepared tax returns for C-corporations, S-corporations and individuals.Completed monthly financials for corporations and proprietorships.Prepared quarterly payroll tax returns; prepared W-2s and 1099s for clients.

Louisville, Kentucky Area

Performed procedures designed for various audits/reviews/compilations.Performed audits of employee benefit plans focusing on testing and financial reporting.Performed compliance audits for non-profit organizations.

Post-Baccalaureate Advanced Accounting Certificate, Accounting

Bachelor Of Science, Industrial Engineering

High School Diploma

Activities and Societies: Member of the 1992 KHSAA Class 4A State Championship Football Team and the 1991 KHSAA Class 4A State Runner-Up.