John Cergnul

Faculty Profiles

John Cergnul

John Cergnul

Assistant Professor
Business Administration Economics

Education 

JD, University of Memphis
BBA, University of Notre Dame
 

Research Interests 

  • Medical group management performance metrics
  • Tax treatment of distributions from medical professional C-corporations
  • Cost-voluem-profit analysis

Courses Recently Taught 

  • BUAD 202: Principles of managerial accounting
  • BUAD 303: Cost accounting
  • BUAD 304: Personal income tax
  • BUAD 403: Tax assistance program
  • BUAD 404: Advanced topics in income tax
  • BUAD 444: Business law II

Creative and Scholarly Work 

  • "Wynne is a Tax Really a Tariff", Cergnul, J. , State Tax Notes, vol. 85, num. 12 September 18, 2017
  • Cergnul J, PR Russell, JH Sunshine. "Selected Accounts Receivable Performance Statistics for Radiology Practices: An Analysis of the Adjusted Collection Percentage and Days Charges in Accounts Receivable."  J Am Coll Radiol 2 (2005): 1019-29.
  • "Flexible Budgeting and Variance Analysis in an Out-Patient Imaging Center Environment."  Radiology Business Management Association Bulletin May/June (2010): p. 18.
  • "Comp or Dividend?" Pediatric Surgical Associates Returns: Tax Notes, July 23, (2012): pp. 440-445. (peer reviewed)
  • "Cost Volume Profit Analysis: Strategic Decision Making." Radiology Business Management Association Bulletin, July (2013).

Professional Memberships 

AICPA
RBMA
INCPAS