Sales Accounting

CECIL CANAL DIMAYUGA

***** **** **** ***** / *******, CA 94555

510-***-**** / *************@*****.***

CERTIFIED PUBLIC ACCOUNTANT

Need sponsorship to work in the United States

ACHIEVEMENTS:

> Certified Public Accountant (Philippines) - Passed Board

> Member National Institute of Accountants in Australia (2010)

> Currently taking CPA board exams Hawaii - Passed Auditing Theory and

Financial accounting

> Strong knowledge of QuickBooks, MS Excel and other companies develop

software.

EDUCATION:

BS Degree in Accounting Father Saturino Urios University / Xavier

University 1995

EXPERIENCE:

Chief Accountant

July 2008 - present

Estemlak Gulf Holding Company (Retail Business) Kuwait

> Manage of accounts of Estemlak Gulf Holding and subsidiaries.

> Supervise subsidiary accounting teams.

> Prepare consolidated financial statements in accordance with

International Financial Reporting Standards.

> Prepare year-end and interim accounts in accordance with International

Financial Reporting Standard.

> Prepare Financial Statement in accrual basis and making adjustments.

> Provide recommendations to the Management for the improvement of

accounting systems.

> Reconciliation of All Nominal Accounts from Cash to Stockholders

Equity.

> Monitor of all subsidiary ledger accounts and tally with Balance

Sheet.

> Analyze all abnormal accounts.

> Verify the correctness of check voucher if it is a valid payment and

authorized by owners.

> Check the correct Accounting Entry.

> Analyze the flow of Internal Control if the control procedures are

strong to prevent fraud.

> Submit monthly financial statement reports to the owners and explain

the relationship of all accounts, what makes it increase and decrease,

why it's profit or loss.

> Check Inventory if it is properly costed using FIFO method or average

cost method or duly carried out.

> Monitor Daily Inventory if its tally with Product Movement Reports if

nothing is missing.

> Analyze correct distribution of expenses, transfer in product and

transfer out product across companies.

> Evaluate if the Internal Control was effectively implemented such as

if collections everyday were deposited intact, related party

transactions were properly disclosed.

> Implementation, at the same time observing financial and

administrative control that affects the fairness and reliability of

financial reporting.

> Evaluate the overall presentation of consolidated financial statements

if accounting policies use and accounting estimates are reasonable

enough as a basis for future forecast.

> Ensure proper book of accounts have been kept by the parent company

and consolidated financial statements.

> Verify if intercompany balances and transactions, including

intercompany profits unrealized profits and losses are eliminated on

consolidation.

> Check if the financial statements of subsidiaries are consolidated on

a line-by-line basis by adding together like items of assets,

liabilities income and expenses.

> Assess if revenue is measured at the fair value of the consideration

received. Equipments are stated at cost less accumulated depreciation

and impairment losses. Equipments are depreciated on the straight-line

method at rates sufficient to depreciate the assets over estimated

useful lives of the assets.

> Ensure management approves all related party transactions.

> Examine if all regular way purchases and sales of financial assets are

recognized on the trade date, ie. the date the group commits to

purchase or sell the assets, within the time frame generally

established by regulation or convention in the market place concern.

> An assessment is made at each balance sheet date to determine whether

there is objective evidence that specific financial asset may be

impaired. If such evidence exists, any impairment loss is recognized

in the consolidated statement of income.

> Review if the estimates and underlying assumptions on an ongoing

basis.

ACCOUNTANT

January 2006 - May 2008

First Kuwait General Trading and Contracting Company (Construction) -

Kuwait City

> Ensured that account posted to relevant heads of account.

> Performed calculations which may include interest and depreciation

> Prepared journal entries and disbursement voucher supporting action.

> Reconciled bank accounts and making necessary journal entries in the

accounting system.

> Complied with assigned procedure.

> Analyzed reconciling balancing and maintaining accounting procedures

and preparing financial reports.

> Led continuous improvement efforts establishing Internal control which

relates accounting system

SENIOR ACCOUNTANT January

2002 - December 2005

Red Ribbon Inc. (Fast Food Chain) - Pamplona, Las Pi as City

> Analyzed Financial Statement if it is in accordance with Generally

Accepted Accounting Principles and make sure that the Financial

Statements are reliable and fairly stated.

> Directed financial design and system analysis that improved internal

control structure of the company.

> Performed bank reconciliation for purposes of reporting to the

external auditor

> Performed sales report analysis for budgeting purposes.

> Coordinated and involved in the preparation of annual budget of all 14

branches, franchised by the company.

> Coordinated the financial reporting of receivables, payables and

costing variable and direct standard analysis for budgeting purposes.

ACCOUNTANT January 1998

- December 2001

Ristorante La Dolce Fontana - OB Montessori, Philippines

> Recorded transaction to Journal Books, Receivable preparation;

summarized all collection in the cash receipts follow-up receivable

collections, making statement of account to customers who have credit

line, payable preparation, checking sales invoice, purchase

requisition, purchase order, sales receiving report. Make aging

payable and sort all payables that are due for the terms allotted.

> Computed allowances and night differential of employee's attendance

for service charge purposes, making pay slip, certification of SSS and

Pag-Ibig.

> Completed sales report if assigned as Cashier. Releasing checks and

summarizing release and outstanding checks.

> Completed SSS and Philhealth Quarterly collection list.

> Filled up for monthly remittances of SSS and Philhealth, Pag-Ibig, and

VAT Withholding Tax.

> Collected Reports of Day to Day operations of restaurant like

production reports of hot and cold kitchen, daily consumption of bar

left over, spoilage and recovery report.

> Monthly Bank Reconciliation

ACCOUNTING CLERK January

1996 - January 1998

South Davao Development Corporation (Agricultural) Philippines

> Recorded various accounting transaction including payables, cash

disbursement and tax remittances.

> Various administrative duties in support of supervisor.

Contact this candidate