David J. Email & Phone Number

• Work closely with FP&A to ensure transparency and accuracy in the quarterly close processes by providing value-added analysis and insight to reconcile forecast to actual • Responsible for all accounting, from transaction processing through financial statements preparation for company’s international sites. This responsibility includes focus on foreign exchange accounting, inter-company accounting and reconciliation, transaction, elimination and consolidation• Be the primary point of contact between the parent company, international subsidiaries, audit and tax firms and external accountants• Support for compliance with all federal, state, and local corporate, payroll, and other applicable taxes and regulations• Help lead accounting projects, including the design and implementation of key finance systems. Internal controls, global close efficiency, audit readiness and management reporting• Key player in implementing the process to translate functional currency to the reporting currency for all international entities overseas

• Execute month-end close entries pertaining to banking activity, deferral and recognition of costs of sale, prepaid content license and amortization, VAT liability, asset capitalization, depreciation, deferred rent, operating leases, royalty liability and expense recognition• Vital role in month end close- successfully improving the close time by two days• Prepare segment P&L ensuring accurate reporting across company departments, locations and game titles; work closely with the Sr. Manager of FP&A in researching any variance of budget to actual• Assisted in the process consolidation of accounting activities related to subsidiary acquisition • Worked with consultants to facilitate the integration of Oracle from PeachTree; as well as FloQast• Managed and implemented revenue recognition methods as appropriate for deferring revenue components; such as Product Life Method, performed analysis on data to formulate a position allowing for Breakage recognition, and player life adoption (ASC 606)• Played a vital role on implementing and executing Company’s first revenue recognition for breakage• Managed a complex deferred revenue model for 9 game titles, using product life method and reconciliation of revenue & deferred revenue for each game title• Experience in reporting VAT, Sales Tax and Withholding taxes from sales on the multiple mobile platforms• Identify and implement improvements to streamline processes• Collaborate with Product Managers, FP&A and Data Analysts abroad to improve revenue reporting such as recordation for bookings and other game economy data and to perform due diligence for audit purposes• Work closely with external auditors in coordinating and preparing deliverables for the quarterly reviews and year-end audit; e.g. PBC requests such as schedules, variance analytics, reconciliations, process documentation, walk-throughs and Balance Sheet and Income Statement financial statement line item fluctuations

Greater Los Angeles Area

Santa Monica

Consultant work through Etonien, LLC until February 2013 to provide readiness for 2011 and 2012 audits.Managed intercompany relationships for 14 international entities in accordance with ASC 830, which included communicating to foreign offices new policies and procedures, COA matching, P&L and Balance Sheet fluxes, close timeliness, proposed correcting entries, and closely monitored receivable/ payable relationships.Performed currency translations from transactional currency into functional currency and maintaining proper foreign exchange impact flowing through Other Comprehensive Income and the P&L.Maintained revenue schedules for six internal and two external royalty agreements, tracked hedged and non-hedged settlements and calculated the foreign exchange exposure between earnings and settlement dates.Served as the liaison to Treasury, Tax and FP&A teams on exposure-related matters, intercompany receivable/ payable relationships, deferred tax assets, depreciation and cash movement between entities.Traveled to Hong Kong in February 2015 to meet with PricewaterhouseCoopers to complete the Hong Kong entity’s 2014 statutory audit due to my involvement of maintaining Hong Kong's financial (35M USD expense).Key contributor on a team that completed four year-end GAAP financial statement audits between December 2013 and April 2015. Shared responsibility for managing and winding down consulting team that assisted in preparing reconciliations in arrears for 2012 and 2013 balances.Maintained relationship with external auditors on walk-throughs, audit requests, allocation schedules and bridges of prior period adjustments as related to all international entities, including statutory audits.

Los Angeles

Full cycle accounting including general journal entries, bank account reconciliations, payroll journal entries (medical, 401k, HSA, FSA), fixed asset rollforwards and produced financial statements.Reviewed and reconciled A/P and A/R, which included reviewing A/P batches for accuracy and appropriate authorization for payments, processing invoices and cash receipts and reconciling A/P and A/R aging to the GL.Assisted the accounting manager with month-end and year-end closing with financial statement variances, ad-hoc reports and preparation of state and local tax returns.

Reconciled 30 bank accounts, fixed assets, credit card accounts, various prepaid accounts and loan interest accruals using Blackline, JD Edwards and Excel.Maintained fixed asset ledger for Arclight and Pacific theaters and Robertson Properties Group, which included monthly depreciation, additions, disposals, retirements and impairments with conjunction with company policy.Month-end analysis including integrity reports, variance analysis and other special projects.Oversaw fixed asset program (BNA) implementation project by creating new entities, transferring rollforwards, establishing straight-line and tax depreciation methods, editing custom reports for colleagues and facilitating teamwide training sessions.Light involvement with property accounting including CAM reconciliations, monthly accrual postings, and assisted in annual budgeting and YTD budget to actual variances by workng with the lease agents and property accountants.

South Gate, Ca

Monthly bank reconciliations for 18 retail stores and corporate accountsA/P – Inputted invoices, worked with vendors and cut checksReviewed and analyzed sales- $2.3 million in sales per monthChargebacksSet procedures to avoid future chargebacks

Torrance, Ca

Accounts Receivable duties – Employee of the month for collecting multiple 90+ past due debtsEvaluated and established credit for existing and new customers (D&B)

Business Economics, Accounting And Finance

Business Economics, Accounting