Business Administration Economics
JD, University of Memphis
BBA, University of Notre Dame
- 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).