General Accountant

Mô tả Công việc
1. POSITION OBJECTIVE
- Consolidate data from all accounting cycles into financial statements under Vietnamese Accounting Standards (VAS) and group reporting, ensuring both streams derive from a single data set with all differences explained.
- Prepare statutory financial statements under the prevailing enterprise accounting regime: balance sheet, income statement, cash flow statement, and notes.
- Prepare and submit the monthly reporting package to HQ through the Kweb system by the due date.
- Prepare reconciliation between the Vietnamese statutory ledger and group reporting figures, explaining each difference.
- Support preparation of corporate income tax returns and finalisation; identify non-deductible expenses and temporary differences.
2. KEY RESPONSIBILITIES
a) Ledger Quality Control
- Review entries from each cycle before closing: completeness of documentation, correct cut-off, and reasonableness of the contra accounts.
- Check group COA code assignment; resolve transactions with no suitable code and compile the list of proposals for HQ.
- Review balances on clearing and suspense accounts; require the relevant cycle to clear them fully before closing.
b) General Ledger Processing
- Compute and record depreciation of fixed assets, amortisation of prepayments, and allocation of tools and supplies.
- Maintain fixed asset and construction-in-progress records: additions, disposals, write-offs, and physical counts.
- Revalue period-end foreign currency balances and consolidate exchange differences.
- Determine service costs, close out revenue and expense accounts, and determine the operating result.
- Post accrual and provision entries based on cycle proposals once approved.
c) Reporting
- Prepare the statutory financial statements under the prevailing enterprise accounting regime: balance sheet, income statement, cash flow statement and notes.
- Prepare and submit the monthly reporting package to HQ through the Kweb system by the due date.
- Prepare the reconciliation between the Vietnamese statutory ledger and group reporting figures, explaining each difference.
- Support preparation of corporate income tax returns and finalisation; identify non-deductible expenses and temporary differences. (The boundary with the tax accountant role is to be confirmed.)
d) Audit, records and process improvement
- Act as the focal point for external audit; prepare the audit file and track resolution of audit observations.
- Act as the focal point for document submission during tax inspections and audits.
- Manage the document retention system and ensure records can be retrieved on request.
- Review accounting procedures and propose amendments where control gaps or duplicated steps are identified.
- Provide technical guidance to the cycle accountants.