Business and economics faculty

Ray Gibler, M.Acc.

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.


  • Business Ethics

    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.
  • Principles of Financial Accounting

    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

    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

    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.
  • Entity Tax and Law

    Entity Tax and Law

    (4 credits) This course is a continuation of Individual Income Tax and Business Law. This course will focus on the legal and tax differences between partnerships, LLC's and the corporate business structure as well as how those differences impact management decision-making. Other topics covered may include federal regulation of business, estate planning and bankruptcy. Prerequisites: ACC307 and BUS321 or permission of instructor. Cross-referenced in business.

Professional experience

  • 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