Senior Accountant (31010)

Pentagon Technologies, Inc. is a leader in providing mission-critical semiconductor services that touch every device with a computer chip inside. Our customers include the largest semiconductor chip and OEM tool manufacturers in the industry. We stay at the forefront of our industry through innovation, technical proficiency, and our amazing employees. Our industry is in the midst of unprecedented growth and Pentagon is seeking outstanding candidates to join our team

Job Summary

The Senior Accountant, General Ledger owns the general ledger for Pentagon Technologies Group, Inc. — journal entries, account reconciliations, fixed assets, cash, payroll, receivables, accruals and intercompany — and closes these areas on the monthly close calendar.

Key Reponsibilities:

General ledger and month-end close

• Own assigned tasks on the monthly close calendar (WD-1 to WD 8) and meet each deadline so the consolidated pack reaches Aequita on time.
• Prepare, support, and post recurring and adjusting journal entries in Axapta (Dynamics AX), including reclasses and corrections.
• Prepare monthly balance sheet account reconciliations and roll-forwards; clear reconciling items with evidence, never with plugs.
• Review the trial balance for misclassifications, unusual balances, and cut-off errors before close sign-off.

Cash and bank reconciliation

• Reconcile all bank accounts monthly to the general ledger: BMO Harris (operating and ZBA payables), US Bank, and Bank of Ireland.
• Match batched lockbox and wire receipts, AP and payroll check clearings, ZBA sweeps and bank fees; book unrecorded bank activity.
• Maintain the outstanding check list and void stale or cancelled checks.
• Keep the daily cash book current by bank and investigate book-to-bank variances.

Payroll accounting

• Book the payroll journal entry for each pay date from the Paycom Cash Requirements report, crediting cash only for what leaves the bank.
• Reconcile payroll cash and the employee reimbursements and manual checks clearing accounts monthly; post weekly settlement entries from the bank statement.
• Reconcile GL tax to Paycom cash tax and record tax refund receivables when they differ.

Accounts receivable and allowance

• Prepare the monthly AR aging summary by customer from Axapta.
• Eliminate intercompany balances and calculate the allowance for doubtful accounts.
• Resolve unapplied cash and unidentified receipts with the collections team.

Accruals and expenses

• Prepare monthly accrued liabilities by cost center and GL account, with variance analysis to the prior month.
• Review AP coding and support the Procurify purchasing and AP workflow.
• Record employee expense claims (Concur / Excel) through the reimbursements clearing account.

Fixed assets and capital projects

• Track capital expenditures in construction in progress (CIP) and reclassify projects to fixed assets when they are placed in service.
• Assign asset class, useful life, and in-service date; maintain the fixed asset register in the ERP.
• Calculate and book monthly depreciation, and record disposals, transfers, and write-offs.
• Reconcile the fixed asset and CIP roll-forward to the general ledger monthly and review aged CIP for items ready to capitalize or expense.
• Apply the capitalization policy to AP invoices and purchase orders, separating capital from repairs and maintenance.

Prepaids, leases, and other balance sheet accounts

• Maintain prepaid expense schedules (insurance, software, rent, deposits) and book monthly amortization.
• Account for operating and finance leases under ASC 842: lease schedules, right-of-use assets, lease liabilities, and new or modified leases.
• Reconcile and roll forward debt, interest, and equity accounts, plus reserves such as warranty, bonus, and other accrued compensation.
• Maintain inventory and cost-of-sales reconciliations to the sub-ledger where applicable.

Revenue and deferred revenue

• Review revenue cut-off and recognition under ASC 606; maintain deferred revenue and unbilled receivable schedules.
• Reconcile customer deposits and credits to the general ledger.

Taxes and compliance

• Prepare sales and use tax, property tax, and business license filings or support for outside preparers.
• Prepare year-end 1099 reporting and schedules supporting the income tax provision and returns.

Financial statements and review

• Prepare the monthly balance sheet and P&L with flux analysis against prior month, prior year, and budget, explaining significant variances.
• Maintain the chart of accounts, close checklist, and account reconciliation index.
• Review journal entries and reconciliations prepared by staff accountants, and train and support junior team members.

Intercompany and consolidation support

• Reconcile and confirm intercompany balances and loans between PTG USA, PTG Ireland and P5i each month.
• Prepare elimination entries and supporting schedules for the monthly consolidation, including EUR and ILS translation inputs.

Audit and controls

• Prepare audit schedules and respond to auditor requests for owned accounts.
• Document GL procedures and maintain internal controls over journal entries and reconciliations.