Sandy C.

Completed monthly close including account analysis, bank reconciliation, and preparation of month ended journal entries. Performed daily accounting operations, including review and input disbursement transactions by coding bills for all 11 campuses and weekly check printing. Credit card monthly reconciliation. Prepared daily and weekly inventory purchasing, receiving, distribution, monitoring, and inventory month ended closing journal entries for all 11 campuses. Monitor and administering daily accounting operations, internal control, and financial planning within the Accounting Department. Worked with 3rd party programmer to implement and improvement for the new school inventory system. Monitor and administer quarterly warehouse physical inventory with warehouse staffs. Assist with annual audit.

Reconcile all AP-related and AR-related balance sheet accounts. Review all approved invoices for payments. Review and approved daily time cards and reconciled employee advances. Prepared Bi-weekly payroll and reconcile all payroll related transactions. Prepared file and set-up all documents for new employees. Prepared 1099 and set-up for all contractor related documents. Reconciled and recorded all daily cash receipt transactions between ERP(N41) v. Quickbooks. Assist CFO to prepared other account analyses and reconciliations as assigned. Recorded and review for all receiving inventory. Reconciled and closed all PO based on daily count for inventory. Work with outside auditor and banker for annual factoring audit and daily factoring operations. Review general ledger and prepared financial statements and supporting schedules. Work with outside CPA for monthly and yearly closing.

• Completed monthly close including account analysis, and preparation of journal entries for Inventory, and Account Receivable for 32 Franchises & 30 Joint Ventures. • Reconciled Stock Ledger v. Purchase Journal v. General Ledger and prepared documentation for the Inventory Borrowing Base Certificate. • Prepared Weekly and Monthly Gross Margin Analysis for all U.S. and International Entities including E-Commerce. • Prepared Weekly Inventory Aging Analysis, Weekly and Monthly Purchase Journal and Stock Ledger Reporting. • Performed annual warehouse physical inventory with external auditor. • Responsible for 32 Franchises and 30 Joint Ventures Weekly billings and Monthly reconciliation, including Merchant Fees, Merchant Service Fee, Fixture Mark Up, Local Charges, Royalty Fees and Profit Sharing. • Prepared monthly, quarterly and year ended audit reports for all the Accounts Receivable accounts. • Assist Assistant Controller with month ended reconciliation for Accrual PI Adjustment, Landed Cost Adjustment, Sales and Return Allowances, Obsolete Reserves Adjustment Analysis, Shrink Reserve Analysis and Actual Shrink Journal Entries. • Analyzes records of financial transactions to determine accuracy and completeness of entries. • Prepare, examine and analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards. • Responsible with E-Commerce system daily analysis – Fulfillment v. COFE v. ERP and Daily store receiving analysis.

• Responsible for daily consolidation of Foreign accounts and oversee subsidiaries cash flow reconciliation reports. Updated and reconciled Bank Cash Report, Revolver Loan Balances and various monthly financial reports. • Assist in Month-End Closing, prepared accrued interest and management fees journal entries for all the loans as necessary. • Prepared and analyze the Weekly and Monthly Borrowing Base documentation and certificate. • Reconciled accounts receivable and accounts payable intercompany accounts for the Parent and all the oversee subsidiaries. • Responsible for preparing Balance Sheet Supporting Schedules and various financial statement reports and analysis. • Responsible for update and publish weekly Sales and Backlog Reports for management review. • Update AR, AP, Cash and Fixed Asset audit schedules for year ended. • Prepared and reconciled Travel Expense Summary and Gross Margin in Inventory. • Prepared Sales Commission Monthly Status Reports and reconciled Foreign and Domestic Monthly Commission Statement. • Assist Cost Accountant with Time Card Report and PPV & IPV Weekly Report, updated Inventory valuation, COGS, Labor Utilization Comparison Schedule, Work Order Gross Margin Analysis and Inventory Schedule by Entity monthly schedules. • Assist Controller with Financial with Covenants and EBITA Calculation.

• Applied GAAP and established procedures in daily accounting operations • Managed capital expenditures and performed monthly fixed asset review and reconciliation, including recording of asset additions, retirements, write-offs, and depreciation. • Performed fixed asset inventory physical count and reconciliation. • Coordinated audits with external auditors and regulatory agencies • Provided oversight of payroll and accounts payables. Managed a team of 2 staff members. • Assisted HR and Finance in annual pension plan (401k) and Workers’ Comp. Audits and assisted in payroll reconciliation. • Responsible for petty cash administration and reconciliation. • Maintained employee reports and approval matrices in accounting system for travel and check request applications.

• Managed inventory audit process on quarterly and annually basis. • Provided oversight of accounting activities for 3 warehouses including inventory reconciliation and inventory roll forward for 7 warehouses. • Prepared and reconciled journal entries for accounts receivable bill backs, returns, and recall items. • Responsible for accounting activities of California Refund Value (CRV) for beverages such as vendor bill backs, CRV CA State Liability DR-3 and DR-4, monthly tax accrual, perpetual inventory for warehouse and all stores, and CRV roll forward. • Prepared month-end inventory roll forward for retail and warehouse and inventory account reconciliations including Cost of Sales, Shrink, Scraps, Drop Ships, and Seasonal pallets. • Prepared annually and quarterly Sales/Cost of Sales/Gross Margin Analytics Schedule for 275 stores. • Prepared monthly regional analysis of Pallets Shipped vs. Scanned to monitor scanning compliance. • Analyzed actual vs. budget expenses for allocation department. Prepared Standard Cost calculation worksheet.

• Completed monthly close including account analysis, bank reconciliation, and preparation of journal entries. • Reconciled intercompany accounts and invoices for print shop jobs. • Maintained fixed asset sub ledger, prepared monthly and quarterly capital expenditure reports for corporate review.

• Prepared income tax returns (Individual, Trust, Partnership, Corporation and S-Corporation). • Prepared sales tax returns, payroll tax returns, personal property tax returns, and corporate annual reports. • Supervised 401(k) audits. Earned 480 audit hours. • Responsible for financial statements and compilations. • Reconciled discrepancies in subsidiary ledgers. • Assisted in the preparation of standardized accounting reports and statements of limited scope.