Leonard J. Sliwoski
Professor of Accounting
E-mail: sliwoski@mnstate.edu 
Office: CB207C
Phone: (218) 477-2666
Education
- Doctor of Philosophy (Ph.D.), 1988, University
of North Dakota
- Master of Science in Accountancy (MSA),
1977, DePaul University
- Bachelor of Science in Forestry (BS), 1974,
University of Illinois
-Professional Certification:
Accredited Senior Appraiser (ASA), Business Valuation
Certified Business Appraiser (CBA)
Certified Economic Development Finance Specialist (CEDFS)
Certified Managerial Accountant (CMA)
Certified Public Accountant (CPA)
North Dakota License No. ND 3206R
Minnesota License No. 07475
Courses Taught Spring 2004-Fall 2009
|
1. |
Acct 230 |
Principles of Accounting I |
|
2. |
Acct 231 |
Principles of Accounting II |
|
3. |
Acct 330 |
Intermediate I |
|
4. |
Acct 331 |
Intermediate II |
|
5. |
Finc 340 |
Financial Management |
Intellectual Contributions in the previous five years (January 2004 through September 2009).
Peer-reviewed journals:
|
1. |
Sliwoski, L. Applicability of equity and inverted capital income approach methodologies, business appraisal practice, First Quarter 2009, pp. 25-31 (CP) |
|
2. |
Sliwoski, L. & Sanderson, G. A useful analysis procedure for the statement of cash flows. Business Appraisal Practice, Spring 2008, pp. 21-26. (CP) |
|
3. |
Sliwoski, L., & Swenson, J. Valuing small on-line retail businesses: Risk assessment. Business Appraisal Practice, Summer 2007:4-9. (CP) |
|
4. |
Sliwoski, L., The dirty dozen: Twelve reasons business appraisal is harder than it looks, Business Appraisal Practice, Summer 2004, pp. 21-25 (CP) |
Other Peer-reviewed publications
Proceedings:
Presentations:
|
1. |
Sliwoski, L., Using optimist for financial analysis, Minnesota Small Business Development Center webinar, September 7, 2009. (CP) |
|
2. |
Sliwoski, L., How to value very small businesses, Minnesota Society of Certified Public Accountants Annual Business Valuation Conference, October 23, 2008. (CP) |
|
3. |
Sliwoski, L., Small and mid-size closely held business valuation and buying/selling small and mid-size closely held business, Georgia Society of Small Business Development Centers, May 11 & 12, 2005, Athens Georgia (CP) |
|
4. |
Sliwoski, L., Valuing very small business. Minnesota Society of Certified Public Accountants, October 1, 2004, Bloomington, MN (CP) |
Non-peer-reviewed publications:
|
1. |
Sliwoski, L., Utilizing transaction databases to value businesses, Annual Conference, June 20, 2008, Chicago, IL (CP) |
|
2. |
Sliwoski, L., Critiquing business appraisal reports. Annual Conference – Institute of Business Appraisers, June 13, 2006, Phoenix, AZ (CP) |
|
3. |
Sliwoski, L., Critiquing business appraisal reports. Eight-hour continuing education course. Institute of Business Appraisers 2005 (CP) |
|
4. |
Expert witness techniques concerning valuation of small closely held businesses. Annual Conference – Institute of Business Appraisers, June 9, 2004, Las Vegas, NV (CP) |
Submissions:
In progress:
Continuing Education
|
Year |
Title of CPE |
Dates Attended |
Number Of Hours |
|
2008 |
Minnesota Society of Certified Public Accountants Annual Business Valuation Conference |
Oct. 23 |
8.0 |
|
2007 |
Minnesota Society of Certified Public Accountants Annual Business Valuation Conference |
Nov. 7 |
8.0 |
|
2005 |
Institute of Business Appraisers National Conference |
May 4 |
1.5 |
|
2004 |
Institute of Business Appraisers National Conference |
June 9 |
1.5 |
Service and Outreach Activities.
Community Service/Outreach:
|
1. |
Peace Officer Jail Chaplain Association (POJCA), Board of Directors, 2006-2009 |
|
2. |
MN Society of CPAs, 4th Annual Business Valuation Task Force 2004 |
|
3. |
MN Society of CPAs Annual Business Valuation Conference Task Force 2004 |
Professional Organizations Activities (include all memberships):
|
1. |

