Larry M.

Walther
Utah State University School of Accountancy (435)-797-8697 Email: larry.walther@usu.edu

Education
Ph D, Oklahoma State University, 1980. Major: Accounting Supporting Areas of Emphasis: Economics and Statistics Master of Professional Accountancy, The University of Texas at Arlington, 1977. Major: Accounting and Taxation Bachelor of Business Administration, The University of Texas at Arlington, 1976. Major: Accounting, Highest Honors Graduate

Professional Positions
Academic Professor and Head, Utah State University. (2008 - Present). Department Chair, The University of Texas at Arlington. (1980 - 2008). Professional Staff Auditor, Arthur Young & Company. (1977 - 1978).

Licensures and Certifications

Certified Managerial Accountant, Institute of Management Accountants. Certified Public Accountant, Texas State Board of Public Accountancy.

Professional Memberships
American Accounting Association. American Institute of CPAs. Dallas Chapter of Institute of Internal Auditors. Dallas Chapter of National Association of Accountants. Financial Executives Institute. Institute of Management Accountants. Mid-Cities Association of CPAs, Treasurer. Texas Society of CPAs, Fort Worth Chapter. UTA Accounting Alumni Association, Director.

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Awards and Honors

Alpha Chi. Beta Alpha Psi. Beta Gamma Sigma. CMA Certificate of Distinguished Performance. Texas Society of CPAs Accounting Excellence Award.

TEACHING Non-Credit Instruction

Continuing Education, Fort Worth Chapter of CPAs. Continuing Education, Frito-Lay Corporation. Continuing Education, Radio Shack Corporation. Management/Executive Development, The University of Texas at Arlington. Continuing Education, WSATA Unitary Advanced Tax Appraisal School, 25 participants. (February 3, 2010). Continuing Education, FAS 141(R) and FAS 160, CCH, A Wolters Kluwer business. (November 18, 2008). Continuing Education, FAS 109 and FIN 48, CCH, A Wolters Kluwer business. (October 9, 2008). Continuing Education, Cash America, Inc.. (September 24, 2008). Review Course, Intensive CPA Review, 5000 participants. (1985 - 1997). Continuing Education, Texas CPE Sponsor #106, 3000 participants. (1984 - 1989).

Awards and Honors

Academy of Distinguished Teachers, The University of Texas at Arlington. (2007). UTA College of Business Distinguished Teaching Innovation Award. (2004). UTA College of Business Graduate Teaching Award. (2003). UTA College of Business Graduate Teaching Award. (1987).

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RESEARCH Published Intellectual Contributions

Books Walther, L. (2010). Principlesofaccounting.com. Walther, L., Skousen, C. (2010). Analytics for Managerial Decision Making - Budgeting and Decision Making (pp. 35). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Budgeting: Planning for Success - Budgeting and Decision Making (pp. 33). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Cost Analysis - Managerial and Cost Accounting (pp. 32). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Current Assets: Part I (pp. 54). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Current Assets: Part II (pp. 45). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Income Measurement & The Reporting Cycle - The Accounting Cycle (pp. 53). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Introduction to Managerial Accounting - Managerial and Cost Acounting (pp. 32). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Job Costing - Managerial and Cost Accounting (pp. 42). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Process and Activity Based Costing - Managerial and Cost Accounting (pp. 35). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Reporting Techniques - In Support of Managerial Decision Making (pp. 29). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Tools for Enterprise Performance Evaluation - Budgeting and Decision Making (pp. 45). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). Managerial and Cost Accounting (pp. 1-130). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). Budgeting and Decision Making (pp. 1-121). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). Liabilities and Equity (pp. 1-75). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). Using Accounting Information (pp. 1-63). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). Current Assets (pp. 1-97). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). Long-Term Assets (pp. 1-60). Ventus Publishing ApS.. Walther, L., Skousen, C. (2009). The Accounting Cycle (pp. 1-98). Ventus Publishing ApS..

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Walther, L., Howell, P. (2008). Accounting for Income Taxes: Fundamental Principles and Special Topics/Portfolio 5001 (pp. 125). Arlington, VA: The Bureau of National Affairs. Solomon, L., Walther, L., Vargo, R., Plunkett, L. (1996). Accounting: The Foundation for Business Success, 5th edition (pp. 1079). Cincinnati, OH: South-Western Publishing. Solomon, L., Walther, L., Vargo, R., Plunkett, L. (1996). Financial Accounting: The Foundation for Business Success, 4th edition (pp. 760). Cincinnati, OH: South-Western Publishing. Solomon, L., Walther, L., Plunkett, L., Vargo, R. (1993). Accounting Principles, 4th edition (pp. 1191). St. Paul, MN: West Publishing Company. Plunkett, L., Walther, L., Solomon, L. (1993). Using Accounting Information: An Interactive Learning Approach (pp. 175). Saint Paul, MN: West Publishing Company. Solomon, L., Walther, L., Vargo, R. (1992). Financial Accounting, 3rd edition (pp. 787). St. Paul, MN: West Publishing Company. Solomon, L., Vargo, R., Walther, L. (1990). Accounting Principles, 3rd Edition (pp. 1097). Saint Paul, MN: West Publishing. Solomon, L., Vargo, R., Walther, L. (1989). Financial Accounting, 2nd edition (pp. 776). New York, NY: John Wiley & Sons. Solomon, L., Vargo, R., Walther, L. (1986). Accounting Principles, 2nd Edition (pp. 1088). New York, NY: Harper & Row. Solomon, L., Vargo, R., Walther, L. (1985). Financial Accounting (pp. 738). New York, NY: Harper & Row. Refereed Journal Articles Johnson, I. Richard R., Walther, L. Interpreting Legal Permissibility In Applying Fair Value Guidelines. To appear in The CPA Journal. Atwood, E., Johnson, I. Richard R., Walther, L. (2010). Incorporating Highest and Best Use Into Accounting Standards Expands Opportunities for Appraisers. The Appraisal Journal, LXXVIII(2), 150 -158. Baviera, G., Walther, L. (2004). Stock Option Accounting: Defying the Usual Answers. The CPA Journal, LXXIV(5), 36-38. Walther, L., Strickland, S. (2002). R & D Accounting: A New Millennium Approach. Management Accounting Quarterly, 3(4), 6 pp. Walther, L. (1993). A Case for Required Public Forecasts. Management Accounting, LXXIV(9), 46-49. Walther, L. (1993). SFAS No. 109: Accounting for Income Taxes. Today's CPA, 18(5), 17-18. Walther, L. (1986). Competition & Consulting Services: The Good, the Bad, and the Ugly. The CPA Journal, LVI(6), 110-112. Walther, L. (1983). Surviving the Accounting Standards Explosion. The Journal of Accountancy, 156(3), 90-94.

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Walther, L. (1983). Depreciation Graphics. The Woman CPA, 45(3), 20-24. Snavely, H. J., Walther, L. (1983). Earnings and the FASB - for Better or Worse?. Management Accounting, LXIV(8), 28-32. Walther, L., Evans, M. (1982). A Study of Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantity Information. Journal of Extractive Industries Accounting, 1(3), 99-108. Walther, L. (1982). Accounting in Action: Commodity Futures (reprint of best articles). American Institute of Certified Public Accountants, 87-96. Walther, L. (1982). The Statements on Auditing Standards: An Up-to-Date Capsule Summary. The Practical Accountant, 15(6), 35-50. Walther, L. (1982). A Comparison of Estimated and Reported Historical Cost/Constant Dollar Data. The Accounting Review, LVII(2), 376-383. Walther, L. (1982). Commodity Futures - What the Accountant Should Know. Journal of Accountancy, 153(3), 68-82. Hall, T., Walther, L. (1981). Survey of Audit Practices and Procedures. The Michigan CPA, XXXIII(1), 10-17. Walther, L. (1980). Evaluating the Adequacy of Client's Insurance Coverage. The Journal of Accountancy, 36-39. Walther, L. (1980). The Statements on Auditing Standards - An Up-to-Date Capsule Summary. The Practical Accountant, 13(2), 57-68. Conference Proceedings McConnell, Jr., D., Spalding, J., Walther, L. (1988). A Prospective Analysis of Big Eight Market Share (pp. 124 (pp. 7)). Proceedings of the Southwest Regional Meeting, American Accounting Association. Walther, L., McConnell, Jr., D. (1987). Stock Trading on the Basis of Material Nonpublic Information: Preliminary Evidence and Implications (pp. 237-244). Proceedings of the Southwest Regional Meeting, American Accounting Association. Walther, L. (1985). Asset Valuation: Expected Versus Realized Cash Flows (pp. 138-145). Proceedings of the Southwest Regional Meeting, American Accounting Association. Walther, L., Foran, M. (1979). CPA Advertising (pp. 104-111). Proceedings of the Southwest Regional Meeting, American Accounting Association. Other Walther, L. Book Review, Beams et al, Advanced Accounting, 10th edition. The International Journal of Accounting. forthcoming Walther, L., Skousen, C. (2010). Current Assets Exercises II (pp. 16). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Current Assets Exercises III (pp. 32). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Accounting Cycle Exercises I (pp. 54). Ventus Publishing ApS..

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Walther, L., Skousen, C. (2010). Accounting Cycle Exercises II (pp. 55). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Accounting Cycle Exercises III (pp. 36). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Accounting Cycle Exercises IV (pp. 47). Ventus Publishing ApS.. Walther, L., Skousen, C. (2010). Current Assets Exercises I (pp. 40). Ventus Publishing ApS.. Walther, L. (1996). Solutions Manual to Accompany Accounting: The Foundation for Business Success, 5th edition, Volume I (pp. 605). Cincinnati, OH: South-Western College Publishing. Walther, L. (1996). Solutions Manual to Accompany Accounting: The Foundation for Business Success, 5th edition, Volume II (pp. 285). Cincinnati, OH: South-Western College Publishing. Walther, L. (1996). Study Guide to Accompany Financial Accounting: The Foundation for Business Success, 4th edition (pp. 410). Cincinnati, OH: South-Western College Publishing. Walther, L. (1996). Study Guide, Volume 1, to Accompany Accounting: The Foundation for Business Success (pp. 303). Cincinnati, OH: South-Western College Publishing. Walther, L. (1996). Study Guide, Volume 2, to Accompany Accounting: The Foundation for Business Success (pp. 325). Cincinnati, OH: South-Western College Publishing. Walther, L. (1995). Accounting for Income Taxes (FASB 109). St. Paul, MN: West Publishing. Walther, L., Vargo, R. (1995). Financial Accounting Standards Board Update and Review. St. Paul, MN: West Publishing. Walther, L., Moody, V. (1995). Forecasts and Projections. St. Paul, MN: West Publishing. Walther, L., Drake, P. (1995). Statement on Auditing Standards Update and Review. St. Paul, MN: West Publishing. Walther, L. (1993). Electronic Supply (pp. 21). St. Paul, MN: West Publishing Company. Walther, L. (1993). Instructor's Solutions Manual to Accompany Accounting Principles, 4th edition, Volume 2 (pp. 548). St. Paul, MN: West Publishing Company. Walther, L. (1993). Instructor's Solutions Manual to Accompany Accounting Principles, 4th edition, Volume I (pp. 640). St. Paul, MN: West Publishing Company. Walther, L. (1993). Study Guide to Accompany Accounting Principles, 4th edition, Volume 1 (pp. 360). St. Paul, MN: West Publishing Company. Walther, L. (1993). Study Guide to Accompany Accounting Principles, 4th edition, Volume 2 (pp. 389). St. Paul, MN: West Publishing Company. Plunkett, L., Walther, L., Solomon, L. (1993). Teaching Notes for Using Accounting Information: An Interactive Learning Approach (pp. 70). Saint Paul, MN: West Publishing Company. Walther, L., Solomon, L. (1992). Instructor's Solution Manual to Accompany Financial Accounting, 3rd edition (pp. 764). St. Paul, MN: West Publishing Company. Walther, L. (1992). Runner's World: A Computerized Practice Set (pp. 49). St. Paul, MN: West Publishing Company.

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Walther, L. (1992). Study Guide to Accompany Financial Accounting, 3rd edition (pp. 454). Saint Paul, MN: West Publishing Company. Solomon, L., Vargo, R., Walther, L. (1991). Justin Time Clock Company (pp. 31). St. Paul, MN: West Publishing Company. Walther, L. (1990). Bright Idea - A Computerized Practice Set. St. Paul, MN: West Publishing Company. Walther, L. (1990). Classic Auto (pp. 28). St. Paul, MN: West Publishing Company. Walther, L. (1990). Instructor's Solutions Manual to Accompany Accounting Principles, 3rd edition, Volume I (pp. 620). St. Paul, MN: West Publishing Company. Walther, L. (1990). Instructor's Solutions Manual to Accompany Accounting Principles, 3rd edition, Volume II (pp. 513). St. Paul, MN: West Publishing Company. Solomon, L., Vargo, R., Walther, L. (1990). Phoenix Appliance (pp. 19). St. Paul, MN: West Publishing Company. Walther, L. (1990). Study Guide to Accompany Accounting Principles, Volume I, 3rd edition (pp. 241). St. Paul, MN: West Publishing Company. Walther, L. (1990). The Rapid Runner - A Computerized Practice Set. St. Paul, MN: West Publishing Company. Solomon, L., Vargo, R., Walther, L. (1990). The Wheaton Company (pp. 19). St. Paul, MN: West Publishing Company. Walther, L. (1989). Study Guide to Accompany Financial Accounting, 2nd edition (pp. 281). New York, NY: John Wiley & Sons. Walther, L. (1989). Whispering Wood (pp. 32). New York, NY: John Wiley & Sons. Solomon, L., Vargo, R., Walther, L. (1987). Computer-Assisted Accounting Tutorials. New York, NY: Harper & Row. Walther, L. (1986). Instructor's Solution Manual to Accompany Accounting Principles, 2nd edition, Volume 1 (pp. 584). New York, NY: Harper & Row. Walther, L. (1986). Instructor's Solution Manual to Accompany Accounting Principles, 2nd edition, Volume 2 (pp. 585-1068). New York, NY: Harper & Row. Walther, L. (1986). Whispering Wood (pp. 16). New York, NY: Harper & Row. Walther, L. (1985). Instructor's Solution Manual to Accompany Financial Accounting (pp. 539). New York, NY: Harper & Row. Walther, L. (1985). Test Bank to Accompany Financial Accounting (pp. 220). New York, NY: Harper & Row. Walther, L. (1984). Castell Electronics (pp. 24). New York, NY: Harper & Row. Walther, L. (1983). Test Bank to Accompany Accounting Principles (pp. 345). New York, NY: Harper & Row.

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Walther, L. (1983). FASB Statement no. 52, Foreign Currency Translation: Letter to editor: April issue, p. 39. New York, NY: Journal of Accountancy. Hall, T., Walther, L. (1982). Achieving Equitable Accounting Allocations (780th ed., pp. 13). New York, NY: Management Accounting: Digest Services.

Presentations Given
Walther, L., "AAACommons Launch", Annual Meeting of the Financial Accounting and Reporting Section of the American Accounting Association, New Orleans, LA. (2009). Walther, L., "Effecting Learning Strategies: principlesofaccounting.com", Annual Meeting of the American Accounting Association, Washington D.C.. (2009). Walther, L., "Effecting Learning Strategies: principlesofaccounting.com", Annual Meeting of the American Accounting Association, Washington D.C.. (2006).

Awards and Honors

UTA College of Business Distinguished Professional Publication Award. (2004). Lybrand Manuscript Award, Institute of Management Accountants. (1997). Dallas Chapter of NAA Outstanding Manuscript Award. (1984). UTA College of Business Distinguished Professional Publication Award. (1983).

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SERVICE Editorial and Review Activities

Editorial Board Member, "AAA Commons," American Accounting Association. (November 2008 Present). Editorial Board Member, "Business Week Online - Educational Resource Center," (includes authorship of over 150 abstracts) McGraw-Hill. (August 2006 - Present). Editor, "West Online CPE for CPAs," West Publishing Company. (1993 - 1998).

General Service
Department Committee Chair, Accounting Graduate Studies Committee, The University of Texas at Arlington. Committee Chair, Scholarship Committee, The University of Texas at Arlington. Accounting Accreditation Coordinator, The University of Texas at Arlington. (1992 - 2008). Department Chair, The University of Texas at Arlington. (March 2003 - August 2008). Interim Department Chair, The University of Texas at Arlington. (September 1996 - August 1998). Interim Department Chair, The University of Texas at Arlington. (March 1987 - August 1988). Other Accounting Team Member, AACSB, New Mexico State University Review Team. (2010). Accounting Team Member, AACSB, Kent State University Review Team. (2009). Accounting Team Member, AACSB, The University of Montana Review Team. (2009). Accounting Team Chair, AACSB, University of Rhode Island Review. (2008). Accounting Team Member, AACSB, Utah State University Review. (2007). Professional Committee Member, AACSB Accounting Accreditation Committee. (2009 - Present). Advisory Board, Financial Accounting and Reporting Section, American Accounting Association. (2009 - Present). President, Federation of Schools of Accountancy. (June 2007 - Present). Conference Chairperson, Accounting Program Leaders Group/Federation of Schools of Accountancy. (February 2007). Committee Member, Deloitte/Trueblood Committee. (2002 - 2003).

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Committee Member, Professional Examinations Committee, American Accounting Association. (1998 - 1999). Public/Community Council Member, City of Fort Worth, Economic Development Council. (April 2007 - August 2008). Councilman, Place 7, City of Arlington, City Council. (April 1987 - April 1990). Commissioner, City of Arlington, Landmark Preservation Commission. (October 1984 - February 1987). Member, City of Arlington, Stormwater Management Committee. (September 1984 - February 1987). Chairman, City of Arlington, Planning and Zoning Commission. (February 1984 - February 1987). School Committee Chair, BBA Program Review Committee, The University of Texas at Arlington. Committee Chair, Organized Research Committee, The University of Texas at Arlington. Committee Member, Petitions Committee, The University of Texas at Arlington. Secretary, College of Business, The University of Texas at Arlington. Committee Chair, Undergraduate Curriculum Committee, The University of Texas at Arlington. Committee Member, University Hearing Panel, The University of Texas at Arlington. Student Organization Faculty Vice President, Beta Alpha Psi, The University of Texas at Arlington and Utah State University. (2009 - 2010). Faculty Advisor, National Association of Black Accountants, The University of Texas at Arlington. (2003 - 2006).

Consulting
Technical/Professional Work, CI Host, Frito Lay, Handango, West Publishing, et al.. Litigation Consultant, U S Tax Court/Internal Revenue Service, Washington, DC. Litigation Consultant, various attorneys, Dallas/Ft. Worth. Founder/Officer/Director, Ad in Motion, dba CueUSA, United States. (2002 - Present). Founder/Officer/Director, Winscott Service Corporation, Fort Worth, TX. (1997 - Present). Founder, Outdoor advertising company/sole proprietorship/sold to NASDAQ listed company 1999, Texas. (1990 - 1999). Founder/Officer/Director, Emerald Service Corporation/sold to NASDAQ listed company 1995, Fort Worth, TX. (1987 - 1995).

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