Controller<p>Robert Half is seeking candidates for an ambitious Controller opening, with a manufacturing company in the West Metro. The leadership position is responsible for the accounting and finance function onsite. As the Controller, you will plan and direct all day-to-day accounting functions, financial reporting, managing inventory and costing, assess accounting and internal control systems, and guide departmental staff. In addition, your responsibilities will include key decision making and challenging, negotiating and influencing the team. As part of the leadership team, you will be expected to lead the production of innovative ideas that are sound and progressive, to challenge the status quo, and to encourage creativity throughout your area of responsibility.</p><p><br></p><p>Responsibilities:</p><p><br></p><p><strong>RESPONSIBILITIES</strong></p><ul><li>Oversee daily accounting operations, including accounts payable, accounts receivable, and general ledger transactions.</li><li>Prepare and review financial statements to ensure accuracy and compliance with accounting standards and organizational policies.</li><li>Drive budgeting and forecasting activities, offering insights to guide strategic planning and decision-making.</li><li>Manage and enforce internal controls and ensure regulatory compliance.</li><li>Support the design and adoption of costing systems to improve the precision and consistency of inventory costing.</li><li>Provide leadership and mentorship to the accounting team, encouraging a culture of continuous learning and responsibility.</li><li>Partner with other departments to enhance financial processes and promote operational productivity.</li><li>Coordinate with external auditors.</li><li>Implement and manage financial databases and accounting software solutions.</li><li>Other duties as assigned.</li></ul><p>***If you are interested in this permanent opportunity, please apply directly to this posting and find Courtney Clark on LinkedIn to inquire directly.***</p><p><br></p>ControllerWe are in search of a Controller to join our team in Saint Paul, Minnesota. This role is pivotal in managing our financial operations and ensuring the accuracy of our records. The Controller will have a hand in various functions, from overseeing the general ledger to managing accounts payable and receivable, all while ensuring compliance with financial regulatory requirements.<br><br>Responsibilities:<br>• Oversee the general ledger and manage the end of month closing processes.<br>• Assist in the development of budgets and perform variance analysis to guide strategic decision-making.<br>• Collaborate with production to account for and manage inventory, including cost analysis and valuation.<br>• Ensure our financial operations are in compliance with all regulatory requirements and prepare necessary reports for federal, state, and local authorities.<br>• Utilize the Epicor ERP for all accounting functionalities, ensuring the accuracy and integrity of system data.<br>• Prepare necessary documentation and provide support during internal and external audits.<br>• Efficiently manage accounts payable and receivable functions to ensure timely processing of invoices, payments, and collections.<br>• Handle administrative tasks related to accounting, including document management, filing, and coordination with other departments to ensure financial data accuracy.Assistant Controller<p>Robert Half is offering an exciting opportunity for an Accounting Manager/Assistant Controller in the southwest metro. In this role, you will be entrusted with the responsibility of leading the accounting department staff and financial functions, overseeing the corporate accounting function, and ensuring compliance with GAAP and all applicable regulations. </p><p><br></p><p>Responsibilities:</p><p>• Oversee the corporate accounting function to ensure the timely and accurate dissemination of financial management reports, including balance sheets, income statements, cash flow, and profitability.</p><p>• Analyze financial statements on a monthly basis, identify areas for process improvements, and lead the implementation.</p><p>• Assist in the management of vendor relationships with accounting and banking, leveraging your experience to manage cash flow.</p><p>• Coordinate the month-end close process and all subsequent financial reporting.</p><p>• Prepare annual budgets and monthly reports to monitor performance.</p><p>• Assist the CFO and third-party tax specialists to ensure corporate income tax compliance and the accurate and timely completion of all corporate income tax returns, taking full advantage of all favorable tax codes.</p><p>• Support the COO and CFO with long-term forecasting and profitability decision-making metrics.</p><p><br></p><p>Salary up to $150k plus benefits. If you are interested, please reach out to Priya Bhalla at 612-249-0251 or LinkedIn.</p>Controller<p>We are offering a contract employment opportunity for a Controller in the Non-Profit industry. As a Controller, you will be responsible for overseeing the accounting and payroll functions of the organization, ensuring the production of accurate financial statements, and maintaining an adequate system of accounting records. </p><p><br></p><p>Responsibilities: </p><p>• Oversee the accounting and payroll functional teams, providing leadership and direction</p><p>• Establish and enforce proper internal controls, methods, policies, and principles in accordance with generally accepted accounting principles (GAAP)</p><p>• Coordinate the development and production of the organization’s annual budget</p><p>• Prepare and present monthly, quarterly, and annual financial statements, including analysis and explanation of variances, and recommend actions for improvement</p><p>• Regularly meet with financial analysts and profit/loss managers to review financials, guide financial decisions, and advise on corrective actions to improve financial performance</p><p>• Coordinate activities with external auditors and ensure compliance with local, state, and federal government requirements</p><p>• Actively monitor daily treasury, cash forecasting, revenue and expenditure variance analysis, fixed asset activity, and debt activity</p><p>• Ensure proper functioning and internal controls over all financial systems, databases, software, and third-party portal access</p><p>• Identify, acquire, and implement process improvement systems and software to provide critical financial/operational information and operational efficiencies</p><p>• Represent the organization to banks, financial partners, investors, auditors, and officials</p><p>• Follow safety procedures and assist in identifying safety needs for self and others</p><p>• Contribute to the organization’s mission by complying with policies and procedures, using resources wisely, and performing other duties that may be assigned as necessary.</p>ControllerWe are offering an exciting opportunity for a Controller in the logistics industry, located in Roseville, Minnesota. The Controller will play a crucial role in managing and overseeing the financial operations of our multi-state enterprise, focusing on financial reporting, accounting, treasury management, and budgeting. <br><br>Responsibilities: <br><br>• Overseeing the activities of the corporate accounting department to provide comprehensive financial information throughout the organization based on sound financial processes.<br>• Managing general ledger, property & equipment, accounts payable, cash application, and credit card processing tasks.<br>• Implementing and administering treasury management and electronic banking design.<br>• Supervising monthly financial closes and reporting.<br>• Ensuring compliance with Federal, state, and local income and sales tax filing requirements.<br>• Managing annual financial audits in collaboration with an external CPA firm.<br>• Participating in special projects, including profitability analyses and targeted reporting.<br>• Collaborating with the Executive Team and managers throughout the organization.<br>• Overseeing database management and reporting, primarily using Excel & Vena FP& A.<br>• Managing and mentoring a team of accounting professionals.<br>• Performing other duties as assigned by management.ControllerWe are looking for an experienced Controller to join our team in the construction industry, based in White Bear Township, Minnesota. As a Controller, you will be responsible for overseeing audits, preparing financial statements and reports, and coordinating with audit firms. <br><br>Responsibilities<br><br>• Take ownership of audits, ensuring they are conducted accurately and timely.<br>• Coordinate with audit firms to address any issues and answer questions.<br>• Prepare comprehensive financial statements.<br>• Execute month-end close procedures.<br>• Handle any tedious requests, ensuring all tasks are completed efficiently.<br>• Review audit requests and ensure everyone is on track.<br>• Implement process improvements where necessary.<br>• Manage corporate treasury functions.<br>• Oversee cost accounting in a manufacturing setting.<br>• Prepare monthly reports.<br>• Utilize SAP for various tasks and processes.<br>• Maintain the Consolidated Financial Statements and Consolidated Balance Sheet.ControllerWe are offering a long term contract employment opportunity for a Controller in St Paul, Minnesota. This role is in the accounting industry and will be based in a detail-oriented workplace environment. <br><br>Responsibilities:<br>• Oversee and manage all accounting functions, ensuring accuracy and efficiency.<br>• Handle the processing of accounts payable and accounts receivable.<br>• Conduct internal and external audits, adhering to GAAP accounting standards.<br>• Implement Netsuite for improved operational efficiency.<br>• Carry out month end close processes promptly and accurately.<br>• Develop and implement effective accounting policies.<br>• Generate precise financial reports for management review.<br>• Utilise technical accounting skills to enhance financial operations.Controller<p>Seeking an experienced accountant to oversee the accounting and financial operations for one of our clients in the West Metro. Key responsibilities include producing financial reports, maintaining an adequate system of accounting records, and ensuring compliance with GAAP. This leadership role is integral to their growth and supporting their mission. If you possess strategic thinking, a strong background in accounting apply today!</p><p><br></p><p>This opportunity comes with Medical benefits, HSA, Dental/Vision, Pet Insurance, Voluntary Life and Accident, and 3 weeks PTO. </p><p><br></p><p>If interested or you would like to have a private conversation about this opportunity, please reach out on LinkedIn @ Jordan Docken. </p>Sr. Accountant<p><br></p><p>Responsibilities: </p><p>• Conducting corporate month-end, quarter-end, and year-end closing processes.</p><p>• Preparing global multi-currency consolidating financial statements and other consolidating reports.</p><p>• Overseeing US daily banking transactions and preparing cash reconciliation.</p><p>• Assisting business unit controllers with month-end close and financial reporting for their business units.</p><p>• Maintaining the corporate general ledger and supporting business unit controllers with local general ledgers.</p><p>• Preparing and reviewing general ledger reconciliations.</p><p>• Identifying opportunities for continuous improvement in accounting processes and internal controls.</p><p>• Assisting business unit controllers with adhering to corporate accounting policies and application of US GAAP.</p><p>• Participating in global corporate projects as directed.</p>Accounting SpecialistWe are offering a short-term contract employment opportunity for an Accounting Specialist in Brooklyn Center, Minnesota. As an Accounting Specialist, you will be expected to perform various accounting duties such as handling AR/AP and assisting the Controller with daily tasks and preparing month-end general reports. <br><br>Responsibilities<br>• Conducting accurate and efficient processing of accounts payable and receivable<br>• Assisting in the preparation of month-end general reports <br>• Handling account reconciliations including bank, cash, and ledger reconciliations<br>• Applying basic knowledge of Sales & Use Tax<br>• Employing intermediate computer skills, particularly with Excel, Outlook, and other Microsoft applications <br>• Ensuring high accuracy in data entry and 10-key tasks<br>• Multitasking effectively to manage various responsibilities<br>• Utilizing Epicor for various accounting functions<br>• Performing research and resolving discrepancies effectively.Sr. Embedded Software Engineer<p>As a Senior Embedded Software Engineer, you'll design, develop, and test embedded software features for our assistive communication products, spending most of your time doing hands-on development. You will be a significant contributor to, and the owner of, key technical and architectural decisions. You will also contribute to, and champion, the modernization of our software development processes and tools.</p>Accounting Manager/Supervisor<p>We are offering an exciting opportunity for an Accounting Manager/Supervisor in the Bloomington area. This role will manage two people and is a hybrid model. This organization continues to have huge growth and opportunity for employees. Salary up to $140K plus incentives. If you are interested, please reach out to Steve Cashman on LinkedIn or call Steve at 612.446.5690.</p><p>Responsibilities:</p><p>• Utilize SAP software for various accounting functions and data management.</p><p>• Collaborate with other teams and departments to streamline financial operations and processes.</p><p>• Develop and implement effective strategies for financial management and control.</p><p>• Ensure compliance with relevant financial regulations and standards.</p><p>• Provide leadership and guidance to the accounting team, promoting a positive and productive work environment</p>VP/Director of FinanceWe are offering a permanent employment opportunity in the higher education industry at Bloomington, Minnesota, United States. We seek a VP/Director of Finance who will be instrumental in managing crucial financial operations while ensuring compliance with governmental and regulatory accounting standards. This role involves maintaining the accuracy and integrity of financial reporting. <br><br>Responsibilities:<br><br>• Management of core financial functions, including general accounting, budgeting, and accounts receivable and collections.<br>• Oversee procurement and contract management operations.<br>• Manage accounts payable and fixed assets.<br>• Ensure accurate tax reporting and cash management.<br>• Guarantee compliance with governmental accounting standards and regulatory requirements, while ensuring robust internal controls.<br>• Uphold the integrity and accuracy of financial reporting to support strategic decision-making.<br>• Collaborate with the VP of Administration/CFO to finalize the annual budget and forecasting processes.<br>• Utilize accounting software systems effectively.<br>• Execute internal control reviews and understand regulatory reporting requirements.<br>• Manage corporate procurement and cash management.<br>• Oversee grant accounting and government grants.Finance Manager<p>We are seeking a skilled financial professional to lead planning, reporting, and investments in fast-growing technology areas. Collaborating with senior leaders, you’ll ensure accurate financial reporting, robust controls, and strategic insights to drive growth. Responsibilities include operational planning, investment prioritization, financial performance tracking, risk management, and effective communication to support executive decision-making. Success requires strong analytical thinking, communication, and adaptability to thrive in a dynamic, complex environment.</p><p><br></p><p>This opportunity comes with medical, dental/vision, life insurance, discretionary bonus, potential stock options, PTO, and much, much more! </p><p><br></p><p>If interested or you would like to have a private conversation about this opportunity, please reach out on LinkedIn @ Jordan Docken.</p>Tax Manager<p>We are seeking a Tax Manager to join our team in the Investment Management industry. In this role, you will be involved in the preparation and reviewing of various tax returns, collaborating with other team members on tax planning strategies, and ensuring the quality of our tax deliverables. </p><p><br></p><p>Responsibilities:</p><p><br></p><p>• Manage the preparation and review of client individual income, trust, gift, and entity tax returns in a timely and accurate manner</p><p>• Collaborate with the tax and planning teams to develop and implement strategic tax planning for all necessary federal and state taxes</p><p>• Prepare and review quarterly and yearly tax projections</p><p>• Conduct tax research and keep track of legislative and regulatory changes, summarizing and communicating these changes as necessary</p><p>• Present complex tax strategies and issues to clients and support the presentation of these strategies to their account managers</p><p>• Maintain effective control procedures over all aspects of the tax process</p><p>• Identify and implement opportunities for process improvement in company tax procedures</p><p>• Manage and facilitate IRS and state income tax audits, including preparing responses and creating schedules.</p>Accounting Manager/SupervisorWe are offering an exciting opportunity for an Accounting Manager/Supervisor based in Bloomington, Minnesota. The role is pivotal to our operations and involves leading key accounting functions, driving digital business transformation, and fostering continuous improvement across the organization.<br><br>Responsibilities:<br><br>• Oversee the monthly financial close process, including the review of journal entries, account balance reconciliations, and report preparation.<br>• Supervise the management of accounts payable and credit and collections processes.<br>• Enhance and maintain internal controls to protect company assets and minimize risks.<br>• Develop and document business processes and accounting policies to reinforce internal controls.<br>• Collaborate with internal and external auditors to ensure compliance with financial regulations.<br>• Manage a range of projects, including extensive research and analysis of internal or external data, and implement recommendations.<br>• Drive continuous improvement by introducing innovative thinking and best practices to the function.<br>• Lead and mentor accounting staff, promoting their professional development and job performance.<br>• Take charge of credit card processes and procedures, focusing on continuous improvement for efficiency and accuracy.<br>• Collaborate with various departments to drive digital transformation and innovation across the organization.Financial Planning & Analysis ManagerWe are offering an exciting opportunity for a Financial Planning & Analysis Manager in Eagan, Minnesota. In this role, you will play a critical part in shaping the strategic direction and financial health of our organization. You will be responsible for leading financial planning, analysis, and strategy formation to support our growth objectives and operational efficiency. This role will involve working closely with the executive team to drive business decisions, optimize financial performance, and ensure sustainable growth.<br><br>Responsibilities:<br><br>• Lead both long-term and short-term financial planning, which includes budgeting, forecasting, and allocating investment capital, to optimize resource distribution.<br>• Conduct strategic analysis and support business development efforts through detailed market and opportunity analysis, financial projections, and strategic analysis.<br>• Monitor and report on changes in the market, including macroeconomics and peer/competitor trends, to enable proactive decision-making.<br>• Develop a high-performing FP& A functionality, serving as a trusted advisor to the executive team and attracting and developing talent for the organization.<br>• Support due diligence, financial analysis, and strategic analysis of partnerships and opportunities, including business development, joint ventures, financial projections, and go-to-market support.<br>• Lead financial modeling and planning analysis, including monitoring forecasts, conducting analysis, and developing a 5-year financial model.<br>• Support the annual budgeting process across the organization through financial modeling and FP& A support.<br>• Develop and support financial and management reporting, which includes enterprise-wide dashboards and key operating result reporting.<br>• Provide strategic, insightful analysis of industry financial results and competitive positioning.Accounting Manager<p><strong>Accounting Manager – Growing Banking Organization</strong></p><p><em>Location: Twin Cities Metro Area</em></p><p>Are you an experienced accounting professional ready to lead in a dynamic and fast-growing environment? Our client, a reputable banking organization in the Twin Cities, is looking for an <strong>Accounting Manager</strong> to oversee key functions within their accounting department.</p><p><strong>Key Responsibilities:</strong></p><ul><li>Manage and ensure the timely preparation of financial management reports, including internal/external financial statements and audits.</li><li>Oversee month-end and year-end closing processes.</li><li>Lead and supervise general ledger (GL) reconciliation activities.</li><li>Coordinate financial reporting associated with mergers/acquisitions and assist with system changes or conversions.</li><li>Prepare quarterly regulatory reports and act as the main point of contact for regulatory examinations.</li><li>Monitor compliance with evolving regulations and ensure adherence to internal controls.</li><li>Provide leadership, training, and development of accounting staff to cultivate a motivated, service-oriented team.</li></ul><p><strong>Qualifications and Requirements:</strong></p><ul><li>Bachelor’s degree in accounting or equivalent; CPA preferred (or CPA eligible).</li><li>Minimum 6+ years of accounting experience.</li><li>Strong preference for candidates with:</li><li>• Banking experience.</li><li>• Familiarity with preparing Call Reports.</li><li><br></li><li><br></li></ul><p><strong>Key Skills and Knowledge:</strong></p><ul><li>Strong understanding of GAAP and financial statement preparation, along with strategic forecasting.</li><li>Proficiency with interest rate risk, asset liability management, and internal controls.</li><li>Adaptability with emerging technologies and evolving financial reporting requirements.</li></ul><p>If you’re seeking an opportunity to elevate your career in banking and make an impact, this role offers leadership and growth potential. Don’t wait—apply now!</p><p><strong>Contact:</strong></p><p>Douglas Rickart at 612-249-0330 or connect on LinkedIn. Alternatively, click the application link to submit your resume today!</p>Accounts Receivable Supervisor/ManagerWe are offering an exciting opportunity for an Accounts Receivable Supervisor/Manager in the manufacturing industry located in BAYPORT, Minnesota. This role involves managing several accounts receivable departments, including customer cash, product returns and credits, and invoicing. The workplace operates on a flexible, hybrid basis, with the need to be onsite three times a week. <br><br>Responsibilities:<br>• Supervising and directing different accounts receivable departments, ensuring smooth operations.<br>• Managing customer cash, product returns and credits, and invoicing departments.<br>• Coaching, developing, and motivating a team of professionals.<br>• Ensuring a robust system of internal controls is in place and adhered to.<br>• Checking that transactions comply with Generally Accepted Accounting Principles (GAAP).<br>• Keeping operations under control by using key performance indicators and making necessary changes where gaps are identified.<br>• Providing strategic direction and analytics to support key functional, cross-functional or enterprise digital transformation and strategic enablement efforts.<br>• Leading and supporting all key financial cycles for their area of responsibility, including period end, year-end, and internal and external audits.<br>• Utilizing skills such as Accounting Software Systems, ADP - Financial Services, Concur, CRM, Accounting Functions, Accounts Receivable (AR), Auditing, Billing Functions, Company Revenue Recognition, Proper Revenue Recognition, Revenue Recognition, Revenue Recognition Accounting, Revenue Recognition Guidance, Revenue Recognition Policies, Software Revenue Recognition, Bank Reconciliations, KPI Reporting, Cash Applications, Invoice Processing, Audit Compliance.Commercial Lending Relationship Manager<p>We are offering an opportunity for a Commercial Lending Relationship Manager to join our clients commercial banking team in the Twin Cities. This role is critical in establishing new banking relationships with various entities including corporations, partnerships, and not-for-profit organizations. You will be expected to have comprehensive knowledge of all commercial products and services. This role also involves a significant amount of time spent out of the office, visiting existing clients and developing new business. This position will offer you an existing portfolio of commercial banking clients to kick off your career with the bank. If you are interested in joining this well established locally owned commercial bank please reach out to Douglas Rickart on LinkedIn or call Doug at 612-249-0330. REF 02310-0013079042</p><p><br></p><p>Responsibilities:</p><p>• Develop and maintain relationships with corporations, partnerships, and individuals conducting business</p><p>• Financial Statement Analysis</p><p>• Facilitate the personal interaction of the Commercial Banker with the customer/prospect to match the product and service with the customer's identified needs</p><p>• Maintain a thorough understanding of the business/industry of the customer</p><p>• Evaluate the amount of risk involved in entering into a relationship with customers</p><p>• Ensure all loans are administered within legal and regulatory requirements</p><p>• Actively participate in community organizations that meet our community social responsibility requirements</p><p>• Monitor customer accounts and take appropriate action when necessary</p><p>• Resolve customer inquiries efficiently and effectively</p><p>• Maintain accurate customer credit records.</p>CFOWe are offering an exciting opportunity for a CFO in the finance industry, located in Minneapolis, Minnesota, 55401, United States. The role is focused on building and leading the finance and accounting teams with the ultimate goal of preparing the company for public trading. <br><br>Responsibilities<br>• Spearhead the creation and development of the accounting and finance teams.<br>• Implement and maintain GAAP accounting practices and systems.<br>• Oversee all aspects of corporate finance.<br>• Drive the company's financial growth and scalability.<br>• Manage investor relations and ensure clear communication of financial performance and strategy.<br>• Ensure full cycle accounting processes are carried out accurately and efficiently.<br>• Administer all finance-related tasks.<br>• Prepare and guide the company towards going public.Accounting Manager<p>We are looking for an Accounting Manager to join a growing manufacturing company in the Metro area. This individual will lead the accounting team, ensure ERP integrity, and provide accurate financial insights to support strategic decision-making. This role requires strong U.S. GAAP expertise, leadership skills, technical accounting, and the ability to foster cross-functional relationships. Responsibilities include overseeing financial reporting, managing cash flow forecasts, ensuring tax and audit compliance, and driving strategic initiatives.</p><p><br></p><p>This opportunity comes with medical, dental/vision, disability insurance, HSA and FSA, life insurance, 401k matching, and PTO. </p><p><br></p><p>If interested or you would like to have a private conversation about this opportunity, please reach out on LinkedIn @ Jordan Docken. </p>Accounting ManagerWe are offering an exciting opportunity in Minneapolis, Minnesota for an Accounting Manager to join our team. In this role, you will be overseeing all accounting operations, including the management of client accounting functions, ensuring compliance with financial regulations, and leading continuous process improvement within the department.<br><br>Responsibilities:<br><br>• Oversee and manage all facets of the accounting processes such as general ledger, time entry, accounts payable, and cash management.<br><br>• Lead and manage the accounting team, ensuring their development and cross-training.<br><br>• Handle client accounting functions including client/matter intake, billing, accounts receivable, and trust accounting.<br><br>• Prepare, analyze, and interpret financial statements, forecasts, and reports for the team and management.<br><br>• Ensure efficient month-end closing, bank reconciliations, and preparation of annual tax returns with external accounting firm.<br><br>• Ensure all accounting operations are in compliance with industry regulations and prepare for audits.<br><br>• Drive the strategy for continuous process improvement within the accounting department.Internal Audit Manager/Director<p>We are offering an exciting opportunity for an Internal Audit Director in the West Metro. The role involves leading financial statement scoping, project managing ICFR and SOC testing, championing the ICFR culture, managing and developing a team of audit professionals, evaluating and documenting ICFR and SOC deficiency conclusions, and overseeing regulatory examination requests.</p><p><br></p><p>If interested or you would like to have a private conversation about this opportunity, please reach out on LinkedIn @ Jordan Docken.</p>Accounting Manager/SupervisorWe are seeking an Accounting Manager/Supervisor to join our team in the non-profit industry based in Roseville, Minnesota. In this role, you will be tasked with ensuring the accuracy of financial reporting and ledgers, guiding assigned departments with budgeting and forecasting, and mentoring other finance department staff. <br><br>Responsibilities: <br>• Ensure the accuracy and maintenance of ledgers and financial reporting<br>• Guide and support assigned departments in understanding and monitoring financial matters<br>• Act as a resource for complex financial transactions and for tracking funding <br>• Review and approve the budgeting, accounting, and reporting functions of assigned departments<br>• Assist with the preparation of consolidated financial statements<br>• Develop and maintain an internal accounting procedure manual<br>• Mentor and guide accounting staff, including reviewing work and providing training<br>• Use accounting software systems and ERP for efficient accounting functions<br>• Handle the accounts payable and accounts receivable functions, and oversee auditing and billing functions<br>• Ensure compliance with Generally Accepted Accounting Principles (GAAP)