Accounting for history.

• Position: Final entry - Ex-naval personnel and CPA William Lewis - Interview

CalCPA member William Lewis, CPA served aboard two Essex Class carriers while in the U.S. Navy. He spent three months as an engineering officer aboard the Bon Homme Richard before entering flight training and serving as a pilot with a squadron on the Kearsarge flying the S-2 Tracker. His job was to hunt and track submarines, and he worked between 100 and 500 feet off the water.

After his Navy years, Lewis learned about the USS Hornet through a member of the Horseless Carriage Club and decided it would be great fun to relive some past memories, so he signed up to be a docent. It's been 16 years since then, and we talked to him to learn more.

What does being a docent require of you?

We give tours of the ship in areas not open for self-guided tours. The flight deck, hangar deck and second deck are open for tours on your own. We do tours of the island, including primary flight control, navigation and the bridge, the engine room and third deck, combat information center and other areas. Docent tours vary depending on the docent's experience. On my tours, I describe the operations in any given area along with some of the ship's history. Tours vary based on how interested people are and what questions they ask.

I hear you help out on the finance side of things as well.

Never let a nonprofit know you're a CPA--you get sucked in every time. I got started when they asked me to help them set up a budget. As I became more involved, I learned that they had set up a very complex accounting system that was difficult for one person to maintain. I simplified the chart of accounts and improved the financial reporting, then gravitated into setting up schedules for keeping track of fixed assets, depreciation, deposits, restricted funds and other accounts. We went though several controllers in the early days, so I also got involved in helping keep the books. Things are a lot smoother now and I keep track of bank reconciliations and do a lot of the year-end closing.

What are your favorite facts about the USS Hornet?

Her history. The first carrier named Hornet launched the Doolittle Raiders on their attack on Tokyo in April 1942. The second Hornet is one of the most decorated ships of WWII. After she reached the Pacific she was in 59 engagements, including the Marianas Turkey Shoot, and didn't tie up to a pier for 16 months. She also picked up the Apollo 11 astronauts in July 1969 and the Apollo 12 astronauts in November before she was retired.

Tell me about your...