Junior Accountant

Location: Irvine, California Department: Finance

Job Summary

The Accounting Manager’s key objective is to lead NC America’s day-to-day accounting operations and ensure timely and accurate financial reporting. This hands-on role manages the month-end, quarter-end, and year-end close processes, oversees accounts payable and intercompany accounting, and coordinates with external auditors and tax advisors. The Accounting Manager maintains the integrity of the general ledger and works closely with headquarters in Korea (NCK) and cross-functional teams to align reporting requirements, resolve accounting issues, and support budgeting and cash management. This role also maintains and improves accounting procedures and internal controls to ensure accuracy, efficiency, and compliance with company policies and applicable accounting standards.

Essential Job Functions

The following section contains key work that will be performed. NC is a dynamic organization, and the environment can be fluid. Roles and responsibilities can often be expanded to accommodate changing business conditions and objectives. Accordingly, employees may be asked to perform duties that are outside the specific functions that are listed.

General Ledger & Month-End Closing

• Lead the month-end, quarter-end, and year-end close processes, including managing the close calendar, to ensure timely and accurate financial reporting.
• Review journal entries prepared by staff, including accruals, prepaid expenses, depreciation, amortization, loan, lease and other adjusting entries, and prepare complex or non-routine entries.
• Review monthly balance sheet account reconciliations and ensure discrepancies are investigated and resolved in a timely manner.
• Review foreign currency transactions and the monthly remeasurement of foreign-currency-denominated balances.
• Maintain the accuracy and integrity of the general ledger and chart of accounts.
• Develop and improve accounting procedures, workflows, and close documentation to strengthen efficiency, accuracy, and consistency.
• Evaluate complex or non-routine transactions and recommend appropriate accounting treatment in coordination with Finance leadership, NCK, and external advisors.

Financial Reporting & Analysis

• Prepare monthly financial reports, analyze monthly and quarterly variances, and communicate financial results, accounting issues, and recommended actions to Finance leadership.
• Support budgeting and forecasting by coordinating with department heads and analyzing expenses against budgets by department, cost center, and project.

Accounts Payable & Expense Management

• Review employee expense reimbursements, corporate credit card transactions, and travel expenses.
• Oversee the accounts payable process, including vendor invoice review, expense classification, approval verification, vendor banking information changes, and payment processing, ensuring compliance with company policies and internal controls.
• Supervise and train a junior accountant responsible for day-to-day accounts payable activities.
• Maintain and strengthen accounting controls, including approval procedures, supporting documentation, and segregation of duties, and recommend improvements where gaps are identified.

Revenue & Intercompany Accounting

• Manage intercompany transactions and reconciliations with headquarters and affiliated entities, coordinating regularly to resolve discrepancies and maintain accurate records.
• Prepare intercompany billing statements, including agency fee revenue and expense reimbursements, and maintain supporting schedules.
• Reconcile intercompany receivable and payable balances and investigate discrepancies.
• Review and reconcile third-party sales reports to ensure accurate recording and settlement of related intercompany payables with headquarters.

Tax Compliance & Audit Support

• Coordinate corporate income tax, sales and use tax, and other applicable tax filings by preparing financial data and supporting documentation for external tax advisors and coordinating with headquarters as needed.
• Coordinate annual financial statement audits by preparing financial schedules, reconciliations, and supporting documentation, and serve as a primary point of contact for external auditors.

Treasury & Cash Management

• Review bank reconciliations and ensure cash balances agree to general ledger records.
• Review and approve domestic and international payments, including ACH and wire transfers, ensuring proper authorization and segregation of duties.
• Monitor cash inflows and outflows and support cash management and forecasting activities.

Qualifications/Skills Sets

This section contains competencies and qualifications directly related to successful job performance. The categories are broad, reflecting minimum requirements in the context of the scope of the job. The following is not intended to be an exhaustive list of all possible requirements, nor does it include general competencies/expectations/skills that are universally applicable to office work.

Essential

• Strong knowledge of US GAAP and working knowledge of IFRS (K-IFRS a plus)
• Hands-on experience with month-end and year-end close, account reconciliations, and journal entries
• Experience with intercompany accounting and multi-entity consolidation
• Experience supporting external audits and tax compliance, including preparing schedules and coordinating with outside auditors and tax advisors
• Proficiency with a major ERP system and advanced Excel skills
• Strong written and verbal communication skills, with the ability to coordinate effectively with headquarters in Korea, cross-functional teams, and external auditors and tax advisors
• Strong attention to detail