General Ledger Accountant

Summary

Under minimal supervision, ensures Chugach’s general ledger is accurate and ensures cash and other general ledger accounts are properly recorded and timely reconciled.

• Reports to:
  
  Manager, General Accounting
• Directs:
  None
• Occasionally assists in the training of other general accounting/finance personnel.

• Assists with the development of financial statements and the related presentations to the Board of Directors. Prepares balance sheet, cash flow and labor data, as well as other information as needed.
• Prepares general ledger account reconciliations for balance sheet and revenues accounts on a monthly, quarterly or annual basis.
  • Generates the reconciliation form, verifies the balance using supporting documentation (invoices, bank statements, etc.), documents variances and/or outstanding balances and electronically signs off on the reconciliations.
• Maintains account numbers by opening, closing and validating general ledger account strings.
• Prepares, calculates and maintains spreadsheets and journal entries related to debt, interest expense, audit schedules, microwave general & administrative allocation, investments, interest income, prepaid expenses, amortization, retail revenue, Beluga camp use, cost of fuel and purchased power, capital credits, garage, warehouse and information services clearing, and other areas as necessary.
• Exports weekly payroll transactions from and to applicable software including generating general ledger journal entries and verifies 401K transactions.
• Prepares monthly, quarterly and annual reports for filings with state, energy and federal agencies as well as audit schedules for independent auditors. Reports include sales data, gross receipts, sales tax, payroll data, revenues, expenses, check requests and others as assigned.
• Prepares monthly cash reconciliation for cash accounts including general fund, accounts payable, payroll, membership & deposits and capital credits.
  • Prepares outstanding check lists, verifies deposits, and records repurchase activity and returned checks and payments.
  • Imports and exports records through online banking.
  • Researches and resolves discrepancies with other Accounting staff or personnel outside of the Department as needed.
• Prepares monthly spreadsheets that track kilowatt usage and revenue earned on a monthly and cumulative basis, and distributes invoices to wholesale customers.
• Prepares monthly spreadsheet to track actual workers compensation claims and the related journal entry and check request for payment. Provides estimate of projected workers’ compensation expense on a monthly basis.
• Calculates and prepares payroll accrual journal entries and related in-direct labor clearing, reversing and true‑up entries.
• Verifies accuracy of fuel and purchased power invoices and prepares payment requests.
• Prepares invoices and maintains account information for miscellaneous accounts receivable and reimbursable deferred debits. Maintains subsystem accounts receivable journals for subsequent reconciling to the general ledger.
• Reviews month‑end customer billing reports and related interfaces to general ledger. Resolves discrepancies in reports with other departments as needed. Ensures large billing adjustments performed by Member Services outside the correct load month have been adjusted for and properly accrued if necessary.
• Exports monthly reports from database system to use in accounts receivable and payable reconciliations, revenue reporting, kilowatt usage, quarterly tax reporting, reports for other departments to use, and the creation of daily journal entries.
• Unbundle accounts payable accounts and payroll information on a monthly basis. Prepares monthly unbundled financial presentation.
• Reviews journal entry audit trail, edits for accuracy and makes adjustments as necessary.
• Performs other job‑related duties as assigned.

• Manager, General Accounting:
  Reports to and receives work assignments and direction from. Keeps manager informed of problems and progress in all areas of work.
• Accounting Personnel:
  Responds to inquiries and provides information as related to Plant Accounting
• Other Departments:
  Re…