The Deputy Manager (Accounting) is responsible for overseeing full-cycle accounting operations of a trading company, including inventory accounting, financial reporting, tax compliance under Cambodian regulations, and internal control. The role ensures accurate recording of trading transactions, proper stock valuation, and timely submission of tax reports to the General Department of Taxation (GDT).

Working Conditions

• Office-based role
• May require extended hours during month-end and tax submission period

Key Performance Indicators (KPIs)

• ERP system is updated up by end of the day
• Accuracy of financial statements
• Accuracy of costing data
• Timely tax submission
• AR collection period
• Audit findings and compliance level

Financial Management & Reporting

• Update daily accounting operations (AP, AR, GL, cash, bank)
• Enter journal entries and ensure accuracy of postings
• Prepare monthly, quarterly, and annual financial statements
• Prepare management reports (profit margin, cost analysis, inventory turnover)
• Conduct monthly bank and account reconciliations
• Prepare weekly and monthly cash flow and working capital

Inventory & Cost Accounting

• Supervise inventory accounting and stock movement control
• Ensure accurate recording of purchases, sales, and stock adjustments
• Calculate and review Cost of Goods Sold (COGS)
• Apply inventory valuation methods (FIFO / Weighted Average)
• Monitor stock aging, slow-moving, and obsolete inventory
• Oversee periodic and annual physical stock counts
• Reconcile warehouse stock with accounting records

Tax & Compliance (Cambodia)

• Prepare and review monthly tax returns:
• VAT (Value Added Tax)
• Prepayment of Profit Tax
• Withholding Tax
• Salary Tax (Tax on Salary)
• Ensure compliance with Cambodian Accounting Standards
• Liaise with tax officers and auditors
• Prepare annual financial statements and support external audit

Internal Control & Risk Management

• Strengthen internal control procedures for trading and inventory
• Review purchase orders, supplier invoices, and sales documentation
• Monitor customer credit limits and AR aging
• Ensure proper documentation and filing for audit purposes
• Prevent fraud and financial misstatements

• Bachelor’s Degree in Accounting, Finance, or related field
• Professional qualification (ACCA, CPA, or equivalent) preferred
• Minimum 5+ years accounting experience, preferably in trading company
• Strong knowledge of inventory accounting and tax regulations in Cambodia
• Experience working with the General Department of Taxation system (E-filing)
• Experience using ERP system (Odoo, SAP or similar)
• Strong analytical and leadership skills
• Good command of English and Khmer