Ray Gibler Associate Professor of Accounting
M.Acc., Washington State University
B.S., Northwest Nazarene University
CPA (Certified Public Accountant)
VPH 300 B
A licensed CPA, Professor Gibler teaches accounting courses. He received extensive accounting experience at public accounting firms in the Pacific Northwest. He also has worked for a property management company and served as a missionary with Mexican Mission Ministries in Pachuca, Hidalgo, Mexico, where he provided assistance in accounting and administration. He is on sabbatical during the 2019-20 academic year, expanding his tax consulting work, developing relationships with high school business teachers, preparing a paper for publication, and creating a new course to give NWC students foundational knowledge about personal finances.
- Principles of Financial Accounting
(4 credits) This course covers the basic introduction to financial management and financial accounting, including an understanding of the concepts, principles and practices in these areas.
- Cost Accounting
(3 credits) This course involves the study of cost systems and their use in decision-making by management. Emphasis is placed on the areas of cost-volume-profit analysis, job-order and process costing systems, budgets and standards, cost allocation and capital budgeting. Prerequisites: ACC215 and 216.
- Individual Income Tax
(4 credits) This is an introduction to current federal and state taxation laws and practices. The emphasis is on the federal income tax and its impact on accounting procedures and management decision-making. Prerequisites: ACC215 and 216, or permission of chair of the business department.
- Senior Seminar in Accounting
(2 credits) (Fulfills IGE Senior Seminar requirement) This course serves as the capstone to the accounting major at Northwestern College. Through readings, journals, papers and oral presentations, students will reflect on their learning and connect it to their life after college as an accountant. Senior accounting students will have the opportunity to evaluate their success in meeting the goals of IGE, synthesize their curricular and co-curricular learning experiences, and articulate the distinctives of being a Christian accountant. Prerequisites: Senior status, ACC315 and ACC316 and in the last year at NWC; or permission of instructor.
- Business Ethics
(2 credits) This course is a study of basic ethical theories including the Christian impact on ethics. It includes applications of ethical decision-making to business problems and cases. Prerequisites: sophomore class standing and completion of at least two courses in business, economics or accounting.
Tax Preparation and Review, Van Bruggen & Vande Vegte, P.C.
Controller, Infinity Management, Inc., Lewiston, Idaho
CPA, Jurgens & Co., Lewiston, Idaho
Field accountant and administrator, Mexican Mission Ministries, Pachuca, Hidalgo, Mexico
Administrator and teacher, Centro de Estudios Teologicos y Ministeriales, Pachuca, Hidalgo, Mexico
CPA, The Nichols Accounting Group, Ontario, Oregon
American Accounting Association
Christian Business Faculty Association