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2009 Basic A&A Course - 4 Hour Module
Date: Thursday, November 12, 2009
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Donald Frederick, Educational Director, NSAC - Phil Miller, Executive Secretary, Virginia Cooperative Council
Objective: By providing a unique professional forum, similar to the CLN CPE webcasts, participants will have the opportunity to hear brief mini-lectures and analyze case studies involving co-op accounting issues.

Whatever the participant's background, we are certain this educational module will address many questions that may have arisen concerning cooperative structure, management and accounting issues unique to cooperatives.
Field of Study: Taxes, Business Management Organization & Accounting
Program Level: Basic
CPE Credit: 4 Credit Hours

No advanced preparation or prerequisites are required for this course. However, materials will be sent to registrants prior to the session date.

Course Description
A live, 4 hour interactive learning module presented through the internet right to your computer.

This course will cover the unique organizational and operational aspects of doing business on a cooperative basis, how cooperatives accumulate and manage their equity, Federal income taxation of cooperatives, Co-op GAAP, and cooperative financial statements.

CPE credits will be offered in the area of taxes, accounting and business management organization. [An updated class schedule will be posted as date draws nearer.]

Presenter Bio(s)
On August 1, 2007, Donald A. Frederick began a new career as Director of Education for the National Society of Accountants for Cooperatives.

His responsibilities include preparing educational materials on cooperative accounting, auditing, finance, and taxation and coordinating development of program content for NSAC live and web-based educational seminars. Before joining NSAC, Don served for two decades as Program Leader for Law, Policy, and Governance with the Cooperative Programs group at the U.S. Department of Agriculture.

Don's prior experience also includes time as a staff attorney in the Office of the General Counsel at USDA and several years on the legal staff of the National Council of Farmer Cooperatives.

Philip W. Miller, (retired Controller from Southern States) is now Executive Secretary, Virginia Cooperative Council. He joined Southern States in 1973 as an Internal Auditor. After serving as a Senior Auditor, Assistant Manager of Internal Audit, Manager of Corporate Accounting and Assistant Controller, he was promoted to Controller in 2000. His duties consisted primarily of directing the control, accounting and financial reporting functions for the Company. Prior to his joining SSC, Miller worked as the Richmond area manager for the Ohio firm of Walden Inventory Services. Prior to that, he served for two years in the United States Army as a member of the President’s Honor Guard in Ft. Meyer,
Virginia.

Phil received his BA in Economics from Berea College in 1968 and completed post graduate studies in Accounting at Virginia Commonwealth University in 1978. He is a licensed CPA in Virginia. He is a member of the AICPA, the AICPA Accounting Research Association and the Virginia Society of CPAs. Phil is also a member of the VCU sponsored Controllers Executive Roundtable and serves on their Steering Committee.

He is a national director for the National Society of Accountants for Cooperatives (NSAC), and served as national president of NSAC in 2001-2002. He serves as an editor and writer for NSAC’s national magazine, the Cooperative Accountant. He serves on the Board of Directors for the Virginia 4-H Foundation.