Contact Information: Office: TJM 240 Office Phone: (402) 872-2266 Email: pwray@peru.edu   Office Hours: Tues & Wed 1:30pm-5:00pm

Fall 2010 Course Offerings:

Bus 337 - Intermediate Accounting I (campus and online 16 weeks)

Bus 341 - Federal Income Taxes - Individual (online 16 weeks)

Bus 371 - Cost/Managerial Accounting (campus and online 16 weeks)

Bus 450 - Advanced Accounting (campus and online 16 weeks)

Spring 2010 Course Offerings:

BUS 338 - Intermediate Accounting II (campus and online 16 weeks)

BUS 372 - Advanced Cost/Managerial Accounting (campus and online 16 weeks)

Bus 420 - Fed Income Tax-Corporate, Partnerships, Fiduciary (online 16 weeks)

Bus 451 - Governmental and Not-for-Profit Accounting (online 16 weeks)

Bus 470 - Auditing (campus and online 16 weeks)

Bio:

Pat attended Iowa State University and the University of Iowa, earning his BBA in Accounting in 1968 and an MBA in 1970.  In 1967, between his junior and senior years, he worked as an accounting intern at Caterpillar Tractor Company in Peoria, Illinois.  Upon graduation in 1970, Pat was commissioned a 2nd Lieutenant in the Air Force and departed for pilot training at Williams Air Force Base in Arizona.  He received his silver wings in June, 1971, and following additional aircrew training was assigned to Travis Air Force Base, California, in the KC 135 stratotanker aircraft in the Strategic Air Command.  He flew combat missions during the Vietnam War in 1972, performing air refueling of Air Force and Navy fighter and bomber aircraft.  He also flew air refueling missions while assigned to the Philippines, Guam, Thailand, Spain, Hawaii, and Alaska.  During his assignment in California, he worked part-time at a tax and bookkeeping service in Fairfield.

 

Pat separated from the Air Force in 1976 and relocated to Omaha.  He began working as a governmental staff accountant at Headquarters Strategic Air Command, Offutt Air Force Base, Nebraska.  During this period Pat began his teaching career, teaching accounting, tax, and management classes at Bellevue College and the Nebraska College of Business.  In 1979 Pat passed the Certified Public Accountant exam and was awarded his CPA certificate.  He completed the Air Force Accounting Applications Course and Internal Revenue Volunteers Course during this assignment.

 

Pat returned to Air Force active duty in 1979 and was assigned to Grand Forks Air Force Base, North Dakota, in the KC135 stratotanker squadron.  He upgraded to instructor pilot, was promoted to major, and assumed Flight Commander duties.  He flew worldwide air refueling missions in England, Saudi Arabia, Hawaii, Guam, Diego Garcia, and the Philippines.  He completed Squadron Officers' School and Air Command and Staff College.  Pat taught undergraduate and graduate college classes for Embry Riddle University and Northland Community College at Grand Forks Air Force Base.

 

Pat was assigned to Offutt Air Force Base, Nebraska, in 1984 as an instructor pilot in the EC-135 (Looking Glass) aircraft, flying the Strategic Air Command airborne command post missions.  He was promoted to Lieutenant Colonel.  In 1990 he was assigned to the C135 Command Support Aircraft mission at Offutt, tasked with planning and flying missions worldwide, transporting civilian and military VIPs, such as congressmen and their staff.  During this period Pat taught accounting classes at the University of Nebraska-Omaha and Bellevue University.  In 1994 he was assigned to wing staff duties, working in the special projects office, and performing special wing tasks of command interest.

 

Pat retired from the Air Force in 1995 and expanded his teaching at Peru State College, Bellevue University, and Iowa Western Community College.  Peru is clearly his favorite for several reasons - the students, the staff, the heritage, and the beautiful and unique campus.  Pat is an Instructor of Business and teaches the upper-level accounting courses at Peru and is now concentrating all his efforts on the Peru program.  He enjoys the challenges and frustrations of golf as often as possible.