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Careers in Finance www. cummins. com 0 Careers in Finance www. cummins. com 0

Cummins…. . . n Global Fortune 500 Company founded in 1919 n Design, manufacture Cummins…. . . n Global Fortune 500 Company founded in 1919 n Design, manufacture and market diesel and alternative fuel engines, filtration and exhaust systems, power generation systems and related components n Largest independent engine manufacturer n Industry leader in engine and manufacturing technologies n Rich history of innovation n Company culture committed to Corporate Responsibility-positive impact on the communities in which we operate www. cummins. com 1

Our Products…. . www. cummins. com 2 Our Products…. . www. cummins. com 2

APPLICATIONS…. . . www. cummins. com 3 APPLICATIONS…. . . www. cummins. com 3

2003 Sales - $6. 3 B www. cummins. com 4 2003 Sales - $6. 3 B www. cummins. com 4

Careers in Finance n Entry Positions – Plant – Costing, Planning/Forecasting/Reporting, Analysis – Tax Careers in Finance n Entry Positions – Plant – Costing, Planning/Forecasting/Reporting, Analysis – Tax – Business Analysis & Audit – Business Services – AP, AR, GL, Intercompany, Fixed Assets www. cummins. com 5

Careers in Finance n Typical time in position – 1 ½ - 2 years Careers in Finance n Typical time in position – 1 ½ - 2 years n Rotation to gain expertise in: – Accounting – Tax – Corporate – Costing – Analysis – Planning/Forecasting/Reporting n 6 Sigma Program www. cummins. com 6

Day in the Life of a Plant Analyst: 7: 30 – 9: 00 AM Day in the Life of a Plant Analyst: 7: 30 – 9: 00 AM 9: 00 – 10: 30 AM 10: 30 – 11: 30 AM 11: 30 – 12: 30 PM 12: 30 – 1: 30 PM 1: 30 – 2: 30 PM 2: 30 – 3: 30 PM 3: 30 – 4: 30 PM Monthly Financial Results – Report to Apex Line Investigate questions from morning meeting 6 Sigma Support – Analysis Reporting T-Charts for EBU Lunch Forecast Preparation for Q 4 SOX GAP Review Diversity Council Meeting www. cummins. com 7

Careers in Finance n Internships – Use to determine fit – Tax, Business Analysis Careers in Finance n Internships – Use to determine fit – Tax, Business Analysis & Audit, CBS, Plants www. cummins. com 8

Career Path – Carri Crane 2002 2003 PFR Analyst EBU Plant Costing Analyst www. Career Path – Carri Crane 2002 2003 PFR Analyst EBU Plant Costing Analyst www. cummins. com 9

Career Path – Pam Roberts 1986 PFR Analyst 1987 1988 1991 1992 Mgr – Career Path – Pam Roberts 1986 PFR Analyst 1987 1988 1991 1992 Mgr – Finance Financial Director - Financial Analysis European Architecture Marketing 1995 1996 1997 Controller Aftermarket Controller Fleetguard VP Finance – Filtration BU www. cummins. com 1993 Director – Corporate PFR Director – WW ABM 2000 Ex Dir Business Analysis & Audit 2003 Ex Dir International CBS 10

Visit us on the web at www. cummins. com: www. cummins. com 11 Visit us on the web at www. cummins. com: www. cummins. com 11