Accounting Supervisor (Bulacan)

ORGANIZATIONAL RELATIONSHIPS

• Reporting to: Accounting & Finance Head / Management
• Supervising: Bookkeepers, AP / AR Staff, Billing & Collection Staff, Accounting Assistants
• Coordinating with: Operations / Dispatch (Trucking), Customs Brokerage & Import-Export Documentation, Fleet Maintenance, HR & Payroll, Procurement, Management, Banks, Clients, Suppliers, Shipping Lines, Ports / Terminals, BIR, and External Auditors

JOB OBJECTIVE

• To supervise the day-to-day accounting and finance activities of the Company, ensuring that all financial transactions arising from trucking and customs brokerage operations are accurately recorded, properly documented, and supported by the appropriate authorization.
• The primary purpose is to maintain a reliable general ledger, timely month-end close, sound internal controls, and tax compliance, while leading the accounting team in bookkeeping, AP and AR, billing and collections, bank reconciliation, and the proper liquidation of advances made on behalf of clients.

DUTIES AND RESPONSIBILITIES

A. GENERAL ACCOUNTING & BOOKKEEPING SUPERVISION

• Supervise the accurate and timely recording of all financial transactions in the books of accounts and accounting system.
• Review and approve journal entries, adjusting entries, and accruals prepared by the accounting staff, ensuring these are properly supported and correctly classified.
• Ensure proper recording of trucking operating costs such as fuel, toll fees, trip allowances, driver and helper cash advances, truck repairs and maintenance, tires, and parts.
• Ensure proper recording of customs brokerage transactions, separating brokerage fee income from reimbursable advances (duties and taxes, arrastre, wharfage, storage, demurrage, container deposits, and other port charges paid on behalf of clients).
• Maintain the chart of accounts and ensure consistent account classification across trucking and brokerage transactions.
• Ensure books of accounts and accounting records are complete, updated, and properly filed in accordance with BIR requirements.

B. GENERAL LEDGER, RECONCILIATION & MONTH-END CLOSE

• Monitor the General Ledger for completeness and accuracy, and investigate unusual or unreconciled balances.
• Review account schedules and reconciliations (bank, AR, AP, advances to employees, advances for clients, container deposits, fixed assets, and intercompany accounts).
• Supervise and review monthly bank reconciliations and ensure outstanding and unidentified items are resolved promptly.
• Lead the month-end and year-end closing process following a closing calendar, and ensure deadlines are met.
• Prepare or review monthly financial statements and supporting schedules, including profitability per truck / per trip and per brokerage client or shipment where required by management.
• Maintain the fixed asset register for trucks, trailers, chassis, and equipment, and ensure depreciation is correctly computed and recorded.
• Assist external auditors during the annual audit and provide requested schedules and documents

C. ACCOUNTS PAYABLE & ACCOUNTS RECEIVABLE OVERSIGHT

• Oversee Accounts Payable processing, ensuring supplier billings (fuel, parts, repair shops, subcontracted truckers, shipping lines, and port operators) are validated against POs, receiving reports, trip records, and approvals before payment.
• Review AP aging and payment schedules, and ensure obligations are paid on time to avoid penalties, service interruptions, or release delays at the port.
• Oversee Accounts Receivable recording and monitor AR aging per client.
• Ensure liquidation of cash advances (driver trip advances and brokerage/port advances) is submitted, reviewed, and recorded on time, and follow up on unliquidated balances.
• Monitor refunds of container deposits from shipping lines and ensure these are properly tracked and recovered.

D. BILLING & COLLECTIONS

• Supervise the timely preparation of client billings for trucking services and brokerage fees, ensuring these are supported by trip tickets, delivery receipts, waybills, and import/export entry documents.
• Ensure reimbursable charges advanced for clients (duties and taxes, arrastre, wharfage, storage, demurrage, and other port charges) are completely billed with supporting official receipts.
• Monitor collections against billing terms, prepare collection reports, and coordinate follow-up on overdue accounts.
• Ensure collections are properly deposited, recorded, and applied to the correct client invoices, and that BIR Form 2307 from clients are collected.

E. TAXATION & COMPLIANCE

• Oversee the preparation, review, and timely filing and payment of BIR tax returns (VAT, expanded and compensation withholding taxes, income tax, and related returns).
• Ensure proper issuance of BIR Form 2307 to suppliers and accuracy of the Summary Alphalist of Withholding Taxes (SAWT/QAP) and other required attachments.
• Ensure compliance with invoicing and receipting requirements, and proper documentation of duties and taxes paid to the Bureau of Customs on behalf of clients.
• Monitor renewal and payment of business permits, vehicle registration (LTO), franchise (LTFRB) fees, and other regulatory obligations in coordination with concerned departments.

F. POLICY, INTERNAL CONTROL & TEAM SUPERVISION

• Implement and enforce accounting policies, procedures, and internal controls, including approval limits, segregation of duties, and documentation requirements.
• Recommend improvements to accounting processes and systems to strengthen control and efficiency.
• Assign, supervise, and review the work of accounting staff; provide coaching and training; and conduct performance evaluations.
• Identify and escalate process gaps, duplicate payments, unsupported expenses, fuel or toll variances, and other irregularities to management.
• Prepare financial and management reports as required by the Accounting & Finance Head and Management.

G. CONSEQUENCES OF ERROR AND ACCOUNTABILITY

• Inaccurate or delayed recording of transactions may result in misstated financial statements and poor management decisions.
• Errors or delays in tax filing and payment may result in BIR penalties, surcharges, interest, and compliance findings.
• Incomplete billing of trucking services or reimbursable brokerage advances may result in revenue leakage and unrecovered costs.
• Weak monitoring of cash advances, container deposits, and AR may result in cash flow problems and financial loss.
• Lack of control over accounting transactions may expose the Company to fraud, audit findings, and compliance risks.

H. HUMAN RELATIONS

• Leads and supervises the accounting team, providing direction, coaching, and review of work.
• Coordinates closely with Operations, Dispatch, and Customs Brokerage teams on trip records, shipment documents, and liquidations.
• Maintains professional communication with clients, suppliers, shipping lines, banks, BIR, and external auditors.
• Escalates significant financial discrepancies, control issues, and unusual transactions to the Accounting & Finance Head and Management.

I. MENTAL EFFORT

• High level of accuracy, analysis, and attention to detail in reviewing journal entries, reconciliations, billings, and tax returns.
• Strong judgment in applying accounting standards, tax regulations, and company policies.
• Ability to manage multiple deadlines (month-end close, tax filings, billing cut-offs) while supervising a team.
• Sound problem-solving ability to resolve discrepancies across trucking, brokerage, and accounting records.

J. PHYSICAL EFFORT

• Prolonged periods of desk-based work involving accounting systems, spreadsheets, and financial documents.
• Regular handling, filing, and review of financial, trip, and shipment documentation.
• Occasional visits to banks, BIR, company offices, or garage/yard as required.

TECHNICAL/ FUNCTIONAL SKILLS

• Strong knowledge of General Accounting, bookkeeping, journal entries, and General Ledger management.
• Hands-on experience in AP and AR, billing and collections, bank reconciliation, and month-end close.
• Working knowledge of Philippine taxation (VAT, withholding taxes, BIR forms and filing).
• Familiarity with trucking cost accounting and customs brokerage transactions (duties and taxes, port charges, advances and liquidation) is an advantage.
• Knowledge in account reconciliation and in implementing accounting policies and internal controls.
• Extensive knowledge of Microsoft Excel (pivot tables, lookups, schedules) and accounting/ERP systems.
• Supervisory, analytical, organizational, and problem-solving skills.

EDUCATIONAL QUALIFICATIONS

• Bachelor's Degree in Accountancy or related courses (Accounting Technology, Management Accounting, Finance). CPA is an advantage.

BUSINESS EXPERIENCE

• At least 3-5 years of experience in accounting, with supervisory experience.
• Experience in a logistics, trucking, freight forwarding, or customs brokerage company is preferred.

LANGUAGES KNOWN

• English and Tagalog reading, speaking and writing.
• Behavioral Skills (Personal attributes to enable success)

LEADERSHIP AND TEAM DEVELOPMENT

• Integrity and Confidentiality
• Detail-Oriented
• Process Driven
• Strong Interpersonal Communicator
• Proactive Problem Solving