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94 results for Accountant in Denver, CO

Senior Accountant <p>Robert Half is supporting the recruiting efforts of a company in the healthcare industry to find a Sr Accountant. This is a full time, permanent position in Longmont. It is hybrid after training, and is paying $85,000-$100,000. Additional information and job requirements are below. For a full job description with company information, and for immediate consideration, please email your resume to Morgan.Racicot(at symbol) roberthalf (dotcom) today … or your Robert Half recruiter if you have one!! </p><p><br></p><p>Responsibilities:</p><p>• Execute monthly accounting close processes and deliverables, primarily focusing on the compensation area.</p><p>• Prepare and analyze monthly consolidated Profit & Loss and Balance Sheet flux for management reporting.</p><p>• Collaborate with business partners to ensure adherence to corporate accounting policies, procedures, and controls while providing support on special requests.</p><p>• Provide detailed analysis on financial results, including trends, performance metrics, and benchmarks.</p><p>• Assist in coordinating quarterly reviews and SOX testing with internal and external auditors.</p><p>• Maintain accurate Balance Sheet account reconciliations.</p><p>• Show dedication to improving the automation of the accounting and reporting process.</p><p>• Engage in department-wide initiatives as required.</p><p>• Handle ad-hoc projects as necessary.</p><p>• Use your knowledge of Accounting Software Systems, Accounting Functions, Accounts Payable (AP), Accounts Receivable (AR), Auditing, Billing Functions, and Sage Intacct to execute job responsibilities effectively and efficiently.</p> Staff Accountant We are in search of a Staff Accountant to join our team in Denver, Colorado. The role involves managing and processing customer credit applications, maintaining precise customer records, and handling customer inquiries. Being a Staff Accountant, you will also be tasked with monitoring customer accounts and taking the necessary actions.<br><br>Responsibilities:<br>• Accurate data entry and reconciliation with efficiency and consistency<br>• Establishing and maintaining bank feeds<br>• Importing CSV files into QuickBooks as part of regular tasks<br>• Rule creation in QuickBooks to avoid common pitfalls<br>• High volume reconciliation of accounts, particularly those with 200+ transactions in a month<br>• Electronic filing of PDFs and database navigation and organization as part of administrative tasks<br>• Follow up on phone calls and emails<br>• Use of Microsoft Suite, especially Outlook and Excel<br>• Use of password database equivalent tools like 1PW<br>• Use of Google for research and understanding of cyber security protocols to identify and avoid phishing scams<br>• Processing Accounts Payable (AP) and Accounts Receivable (AR)<br>• Month end close activities and maintaining General Ledger<br>• Familiarity with Oracle, SAP, and NetSuite is a plus. Staff Accountant We are inviting applications for the role of Staff Accountant within the non-profit industry, based in Denver, Colorado. In this role, you will be undertaking a variety of general accounting duties, including maintaining financial compliance with program contracts, account analysis and reconciliation, and maintaining compliance with internal controls. <br><br>Responsibilities: <br><br>• Accurately organizing and validating accounting data and preparing reports for assigned funding sources<br>• Assisting in the collection and preparation of documentation for financial audits<br>• Conducting monthly general ledger reconciliations of balance sheet accounts<br>• Working closely with the finance team to provide monthly financial analysis, including revenue and expense variance analysis<br>• Adhering to internal financial controls and maintaining compliance with program contracts<br>• Conducting accounting research and reporting<br>• Assisting in the development of Desk Level Procedures appropriate to the position<br>• Communicating effectively and professionally with both internal and external stakeholders<br>• Performing special projects to meet the needs of the department and organization<br>• Reviewing accounts payable inputs and reports to ensure expenses are coded to the correct general ledger account. Staff Accountant We are offering a long term contract employment opportunity for a Staff Accountant in the Agriculture sector, based in Loveland, Colorado. The selected candidate will play a vital role in managing accounting functions, including maintaining ledger accounts, managing accounts payable and receivable, and bank reconciliations.<br><br>Responsibilities:<br><br>• Accurately processing customer credit applications and ensuring efficiency<br>• Maintaining precise customer credit records <br>• Resolving any customer inquiries related to accounting issues<br>• Regular monitoring of customer accounts and initiating appropriate actions<br>• Handling the General Ledger and Journal Entries, ensuring accuracy and timeliness<br>• Performing Month End Close activities diligently<br>• Utilizing SAP for various accounting operations<br>• Computing and analyzing Profit & Loss calculations<br>• Performing account reconciliation tasks regularly<br>• Using Vistex for various accounting procedures<br>• Proficient use of Microsoft Excel for data management and analysis. Accountant <p>Sourcing for a fantastic opportunity in Denver, CO with a family office seeking a Senior Accountant. This is a great opportunity with a professional organization with a family-oriented culture, fantastic benefits, and high visibility.</p><p>The Senior Accountant will be responsible for full-scope accounting, including but not limited to...</p><ul><li>cash management</li><li>accounting projects</li><li>general ledger oversight</li><li>banking duties</li><li>month-end close</li><li>financial statement creation</li><li>and more!</li></ul><p>Benefits for the Senior Accountant includes a hybrid work schedule, healthcare coverage for both employee <em>and</em> dependents, 401k with competitive match, paid parking, 3+ weeks PTO, paid holidays, and much more! </p> Staff Accountant We are offering an exciting opportunity for a Staff Accountant in Greenwood Village, Colorado. The selected candidate will be a part of a dynamic team, working in a complex multi-entity environment. The role involves handling various general ledger accounting tasks across multiple property portfolios. <br><br>Responsibilities: <br><br>• Processing and documenting cash transactions.<br>• Developing, documenting, and posting journal entries.<br>• Conducting monthly bank reconciliations for all accounts.<br>• Keeping balance sheet accounts reconciled, supported by quality documentation.<br>• Providing support in response to internal and external audit requests.<br>• Assisting in the preparation of recurring and ad-hoc management reports.<br>• Ensuring policies, procedures, and internal controls are adhered to protect company assets and ensure financial statement accuracy.<br>• Completing property tax accruals and adjustments.<br>• Completing monthly, quarterly, and annual sales & use tax filings.<br>• Navigating state, city, and municipal government requirements to obtain business licenses. Staff Accountant We are in search of a Staff Accountant to become a part of our manufacturing team located in ARVADA, Colorado. In this role, you will be instrumental in handling various accounting tasks, such as processing accounts payable and receivable, performing bank reconciliations, and preparing journal entries. This role offers a contract to permanent employment opportunity. <br><br>Responsibilities:<br>• Execute monthly and quarterly end tasks efficiently<br>• Manage accounts payable and receivable operations<br>• Prepare accurate journal entries as part of the accounting procedures<br>• Audit and analyze financial data to ensure accuracy<br>• Handle bank reconciliations effectively<br>• Maintain the general ledger and ensure it is up-to-date<br>• Utilize SAP software for various accounting tasks<br>• Actively assist in the month-end close process Sr. Accountant <p>We are welcoming a Sr. Accountant to join our team based in CENTENNIAL, Colorado, United States. This role will be instrumental in the accounting department, focusing on tasks such as processing and recording financial transactions, assisting in the preparation of financial statements, and ensuring the accuracy of financial records. This is with a growing that offers room for advancement. </p><p><br></p><p>Responsibilities:</p><p>• Assisting in the formulation of monthly financial statements</p><p>• Ensuring accurate and efficient recording of project costs and revenues</p><p>• Conducting reconciliation of bank accounts and other general ledger accounts</p><p>• Assisting with annual and periodic insurance audits</p><p>• Preparing and posting journal entries to close financial periods every month</p><p>• Offering support for accounts payable and accounts receivable functions</p><p>• Assisting in the preparation of reports for accounts payable</p><p>• Assisting in the updating and preparation of procedure guides</p><p>• Upholding integrity, discretion, and confidentiality in all tasks</p><p>• Undertaking any other duties as assigned by the management.</p> SEC Accountant We are offering an exciting opportunity for an SEC Accountant in Denver, Colorado. In this role, you will be tasked with preparing and filing quarterly and annual SEC filings, assisting in drafting and reviewing financial statements, performing technical accounting research, and supporting Sarbanes-Oxley (SOX) compliance efforts. Your role will also require you to collaborate with finance, tax, treasury, and operations teams across multiple regions for consistent financial reporting and regulatory compliance.<br><br>Responsibilities: <br><br>• Prepare and file SEC filings such as 10-Q and 10-K, ensuring accuracy, compliance with U.S. GAAP and SEC regulations, and timeliness.<br>• Assist in the drafting and reviewing of financial statements, footnotes, and MD& A sections, providing proper disclosure of financial activities and risks related to manufacturing.<br>• Conduct technical accounting research, interpreting new accounting standards (such as ASC 606, ASC 842) and SEC regulations, and assessing their impact on the company's financial reporting.<br>• Support Sarbanes-Oxley (SOX) compliance efforts by maintaining documentation, performing control testing, and collaborating with auditors to strengthen financial reporting processes.<br>• Collaborate with finance, tax, treasury, and operations teams across multiple regions to ensure consistency in financial reporting, consolidation, and regulatory compliance.<br>• Perform account reconciliation, balance sheet reconciliation, and bank reconciliations.<br>• Maintain the general ledger and prepare journal entries.<br>• Utilize tools such as Microsoft Excel, NetSuite, Oracle, and SAP for financial reporting.<br>• Manage and complete the month-end close process. Sr. Accountant <p>Robert Half Finance and Accounting is partnering with a local company seeking a Sr. Accountant. </p><p><br></p><p>The Sr. Accountant should have a bachelor's degree and at least 5+ years of GL exp. </p><p><br></p><p>The Sr. Accountant should have experience with property management and be able to jump right in.</p><p><br></p><p>The Sr. Accountant should have good work ethic and be a team player. </p><p><br></p><p>If you or someone you know is interested in this Sr. Accountant role, please apply to this posting and call Vanessa Sutton at 720.678.9295 and reference Sr. accountant role with property management experience.  </p> Sr. Accountant <p><strong>Robert Half has partnered with a management company in Aurora in search of a Sr. Accountant! The Sr. Accountant position is offering a great work/life balance, competitive benefits, and is paying $80,000-$95,000!</strong></p><p><br></p><p><strong>The Sr. Accountant will be responsible for the following: </strong></p><ul><li>Account Reconciliations & Analysis</li><li>Subledger to General Ledger Reconciliations</li><li>General Ledger maintenance</li><li>Monthly Bank Reconciliations</li><li>Accounts Payable Processing</li><li>Accounts Receivable Processing</li><li>Cash Control and Receipt Processing</li><li>Consolidation & Intercompany Accounting</li><li>Audit Schedule Preparation</li><li>Financial Statement Preparation</li></ul><p><strong>Requirements for the Sr. Accountant include:</strong></p><ul><li>Bachelor’s Degree in Accounting</li><li>5+ years of full cycle accounting experience </li><li>Proficient within Microsoft Excel</li><li>Experience in real estate, hospitality, property management, retail, HOA management, or multi-location accounting experience is preferred</li></ul><p><strong>If interested in the Sr. Accountant position, please click "Apply Now" below!</strong></p><p><br></p> Sr. Staff Accountant <p>Partnering with a fantastic organization in the heart of Denver, CO, looking for a Senior Staff Accountant to join their team. This i a great opportunity for professional growth/advancement and to join a caring, and driven team that provides for a great work environment. </p><p>Benefits for the Senior Staff Accountant includes a hybrid work schedule (1-2 days/week in office) excellent PTO- including the week off between Christmas and New Years, medical/dental/vision coverage, 3 weeks PTO + 4 additional days off, short Fridays, and retirement benefits with company match! </p><p><br></p><p>The Senior Staff Accountant will be responsible for...</p><ul><li>coding invoices</li><li>intercompany reporting/reconciliations</li><li>preparing schedules for the annual audits</li><li>bank reconciliations</li><li>reviewing grants</li><li>preparing financial statements</li><li>explaining variances</li><li>AP/AR</li><li>general ledger accounting</li><li>and more! </li></ul> Staff Accountant <p>Robert Half Finance and Accounting is partnering with a local company seeking a Staff Accountant. </p><p><br></p><p>The Staff Accountant should have a bachelors degree and at least 2 years of experience.</p><p><br></p><p>The Staff Accountant should have experience with AP/AR, reconciliations.</p><p><br></p><p>The Staff Accountant should have good work ethic and be a team player. </p><p><br></p><p>Any Staff Accountant with property management or real estate accounting is a very nice to have. </p><p><br></p><p>If you or anyone you know is interested in this Staff Accountant role please call apply to this posting and call Vanessa Sutton at 720.678.9295 and reference Staff Accountant Role with a property management co. </p> Staff Accountant Robert Half has an opportunity for you to become a critical part of an innovative company, as a full-time Staff Accountant. This is a position you will thrive in, if you are driven by a challenging work environment with many components. Candidates who can prepare journal entries, monthly and year-end closings, bank reconciliation, fixed asset maintenance, and general ledger reconciliation, will be preferred for this Staff Accountant position. This role will involve internal reporting during the monthly close, participation in compliance, interaction with our external auditors for quarterly reviews and annual audits, and reviewing schedules reporting processes. This Denver, Colorado area-based position is a challenging, multi-faceted opportunity to work for a company that recognizes and rewards hard work. This is a position you will thrive in, if you are a detail-oriented and analytical thinker with a talent for creating Financial Statements, Cash Flow projections, and Budgets.<br><br>Your responsibilities<br><br>- Organize schedules for monthly payments and capital lease<br><br>- Maintain intercompany transactions, billings, and reconciliation<br><br>- Assist with the month end, quarter end and year end closing process by preparing monthly financial close workbooks<br><br>- Partake in a variety of department-wide initiatives<br><br>- Organize and review various financial data, then report it in a manner that is useful and understandable<br><br>- Produce complex journal entries and account reconciliations which include, but are not limited to, cash, prepaid expenses, and payroll<br><br>- In-depth experience with reconciling month end balance sheet accounts<br><br>- Ad-hoc reporting and special projects, as requested<br><br>- Compose journal entries and conduct the month end close with minimal supervision<br><br>- Compose analyses for income statements and monthly balance sheets for management reporting<br><br>- Maintain, implement, and adhere to internal controls. Also ensure that accounting procedures comply with GAAP<br><br>- Manage depreciation, fixed asset ledgers, and reconciliation<br><br>- Regularly maintain and reconcile journal entries Staff Accountant We are in search of a detail-oriented Staff Accountant to become a part of our team within the Telecom Services industry located in ENGLEWOOD, Colorado. The Staff Accountant will be responsible for managing customer accounts, processing applications, and resolving inquiries. <br><br>Responsibilities:<br>• Maintain detailed records of customer credit<br>• Address and resolve customer inquiries promptly<br>• Ensure efficient and accurate processing of customer applications<br>• Monitor the status of customer accounts and take necessary action as required<br>• Maintain a positive and detail-oriented attitude in all interactions<br>• Continually seek opportunities for learning and growth within the role<br>• Prepare and maintain Journal Entries as part of the accounting process<br>• Contribute to the achievement of the team's overall objectives and goals. Sr. Accountant <p>Robert Half is supporting the recruiting efforts of a company in the manufacturing industry to find a Senior Accountant. This is a full time, permanent position in Downtown Denver. It is fully in office, and is paying up to $105k + 10% bonus. Additional information and job requirements are below. For a full job description with company information, and for immediate consideration, please email your resume to Morgan.Racicot(at symbol) roberthalf (dotcom) today! </p><p><br></p><p><strong>Responsibilities:</strong></p><p><br></p><p>• Manage and support month-end close processes and overall accounting functions.</p><p>• Prepare, document, and review journal entries in compliance with internal controls and company policies.</p><p>• Verify intercompany balances and address any discrepancies.</p><p>• Collaborate with cost center owners for month-end accruals.</p><p>• Conduct variance analysis for sections of the financial statements.</p><p>• Assist with quarterly and annual SEC filings by preparing accounting schedules.</p><p>• Oversee and maintain ERP master data and data governance procedures.</p><p>• Support internal and external audit processes by preparing necessary documentation.</p><p>• Develop and maintain accounting policies that align with US GAAP standards.</p><p>• Utilize IT tools to enhance efficiency and improve accounting operations.</p><p>• Collaborate with other departments on accounting-related projects.</p><p>• Address and resolve new accounting issues by communicating with both local and international subsidiaries.</p><p><br></p><p><strong>Skills:</strong></p><p><br></p><p>• Account Reconciliation</p><p>• Balance Sheet Reconciliation</p><p>• Bank Reconciliations</p><p>• General Ledger</p><p>• Journal Entries</p><p>• Microsoft Excel</p><p>• Month End Close</p><p>• Oracle</p><p>• SAP</p><p>• Consolidations</p><p>• Intercompany Accounting</p> Staff Accountant <p>Partnering with a food distribution company in Denver, CO, looking for a Staff Accountant. The primary focus of this role will be on the integration of newly acquired businesses, followed by providing broader accounting support for the parent company. </p><p><br></p><p>Responsibilities</p><p>• Support the integration of recently acquired businesses into our current accounting systems.</p><p>• Provide comprehensive accounting support for the parent company after successful integration.</p><p>• Collaborate closely with the finance team based in Texas, ensuring seamless communication and alignment.</p><p>• Handle accounts payable and accounts receivable ensuring accuracy in financial transactions.</p><p>• Perform bank reconciliations to verify our financial records align with bank statements.</p><p>• Maintain the general ledger and make necessary journal entries.</p><p>• Participate in the month-end close process, ensuring all financial data is recorded accurately and timely.</p><p><br></p><p>Benefits for the Staff Accountant includes a hybrid work schedule, medical/dental/vision, PTO, and more. </p> Sr. Accountant <p>We are looking for a highly skilled and detail-oriented <strong>Senior Accountant</strong> to join our finance team in a high-growth SaaS environment. The ideal candidate will have a strong foundation in accounting principles, excellent analytical skills, and a proven track record of handling complex accounting operations. You will play a key role in managing financial reporting, revenue recognition, and month-end close processes while ensuring compliance with accounting standards and company policies.</p><p><strong>Key Responsibilities</strong></p><p><strong>Financial Reporting & Accounting</strong></p><ul><li>Prepare accurate and timely financial statements, including balance sheets, income statements, and cash flow statements.</li><li>Manage month-end, quarter-end, and year-end close processes, ensuring all journal entries, reconciliations, and adjustments are completed on time.</li><li>Assist in the preparation of audit schedules and coordinate with external auditors during financial audits.</li><li>Maintain accurate and up-to-date general ledger accounts, ensuring compliance with GAAP and company policies.</li></ul><p><strong>Revenue Recognition (SaaS Specific)</strong></p><ul><li>Oversee revenue recognition processes, ensuring compliance with ASC 606 and other relevant standards.</li><li>Manage deferred revenue schedules and accurately record subscription revenue, including upgrades, downgrades, and contract modifications.</li><li>Collaborate with the Sales and Customer Success teams to address non-standard customer contracts and ensure proper revenue treatment.</li></ul><p><strong>Compliance & Internal Controls</strong></p><ul><li>Ensure compliance with federal, state, and local regulations, including sales tax for SaaS subscription services.</li><li>Implement and maintain strong internal controls to safeguard company assets and ensure the integrity of financial data.</li><li>Assist in tax filings and coordinate with external tax advisors as needed.</li></ul><p><strong>Process Improvement</strong></p><ul><li>Identify and implement process improvements to streamline accounting operations and enhance efficiency.</li><li>Collaborate with cross-functional teams to integrate and optimize financial systems and tools.</li><li>Support the implementation and enhancement of ERP and billing systems.</li></ul><p><strong>Ad Hoc Projects</strong></p><ul><li>Support the FP& A team with financial data and analysis for budgeting and forecasting.</li><li>Participate in special projects such as system implementations, mergers and acquisitions, and financial modeling as required.</li></ul><p>This role is located in Denver, Colorado and requires the person to be in office with some WFH capabilities. </p><p><br></p> Sr. Accountant <p>Great benefits for an Accountant. Hybrid schedule!</p><p><br></p><p>Robert Half Finance and Accounting is partnering with a smaller company that has been around over 40 years, they are seeking an accountant. </p><p><br></p><p>The accountant should have a Bachelor's degree (highly preferred) in accounting or finance or related. </p><p><br></p><p>The accountant should have 3+ years' experience and want to grow. </p><p><br></p><p>The accountant should be good at process improvement and have the ability (and the want) to make things more efficient.  </p><p><br></p><p>This accountant will have good work life balance, 100% Heathcare paid for the employee and generous time off. </p><p><br></p><p>If you or anyone you know is interested in this accountant role, please apply to this posting and call Vanessa Sutton at 720.678.9295 and reference sole accountant position. </p> Sr. Accountant <p>Robert Half is excited to partner with a reputable non-profit organization in Colorado Springs to welcome an experienced Senior Accountant to their team. This role offers the opportunity to apply your accounting expertise in an organization committed to meaningful work and impactful outcomes. If you thrive in a dynamic, mission-driven environment, this is the role for you. Our client is seeking a Senior Accountant with a 4-year degree in accounting and 5+ years of full-cycle accounting experience to include month-end close. In this role you will work closely with the Director of Accounting on a variety of accounting tasks including managing accounts payable and receivable, general ledger, banking, and credit card reconciliations. Prepare and reconcile monthly trial balances and assist with strategic financial reporting. Collaborate on annual budget cycles, providing insights to guide critical organizational decisions.</p><p><br></p><p>Interviews are being conducted this upcoming week, so contact Victor Granados directly at 719-249-5153 to learn more. </p> Senior Accountant <p>Partnering with a professional services organization in Denver, CO looking for a Senior Accountant to join their team!</p><p>The Senior Accountant will be responsible for a variety of accounting duties, including but not limited to...</p><ul><li>month-end journal entries</li><li>GAAP maintenance</li><li>financial statement preparation</li><li>monthly bank reconciliations</li><li>processing AP</li><li>budgeting assistance</li><li>fixed asset accounting</li><li>sales and use taxes</li><li>audit prep</li><li>and more</li></ul><p>Benefits for the Senior Accountant includes a hybrid work schedule, 11 paid holidays, 2-3 weeks PTO, health/vision/dental coverage, free parking and 401k with company match.</p> Staff Accountant We are in the search for a Staff Accountant to join our team in the Telecom Services industry, situated in ENGLEWOOD, Colorado, United States. As a Staff Accountant, you will be pivotal in maintaining our financial records accurately, processing applications from customers, and resolving any queries they may have. Monitoring customer accounts and taking necessary actions will also be part of your responsibilities.<br><br>Responsibilities <br>• Accurately maintain financial records as a critical part of your role<br>• Handle customer inquiries effectively and efficiently<br>• Process applications from customers with precision and speed<br>• Monitor customer accounts regularly and take appropriate action when required<br>• Utilize your skills in Journal Entries to keep our financial books up-to-date and accurate. Sr. Accountant We are looking to add a Sr. Accountant to our team based in Westminster, Colorado. In this role, you will be performing various accounting duties such as processing accounts payable, handling month-end activities, customer billing, and data analysis. This position is a short term contract employment opportunity.<br><br>Responsibilities:<br><br>• Execute accounts payable tasks including PO and non-PO transactions<br>• Carry out month-end closing activities which include journal entries and balance sheet reconciliations<br>• Oversee billing and invoicing for a small set of customers<br>• Manage project-based manufacturing fabrication accounting<br>• Conduct job costing and project accounting tasks<br>• Assist in the completion of month-end close within a 10-day schedule<br>• Collaborate with the Global Shop Controller on WIP reconciliations<br>• Perform bank reconciliations, post depreciation, and credit card transactions<br>• Execute data analysis tasks using Excel, utilizing basic functions such as vlookups and pivot tables<br>• Participate in cross-training initiatives after new hires join the team. Accountant <p>Partnering with a fantastic company in Lakewood, CO looking for an Accountant to join their team. This is a small, dynamic group with a family-oriented culture, great work/life balance, a collaborative team and excellent team tenure. </p><p>The Accountant will have access to benefits including health/vision/dental coverage, 401k with company match, PTO, discretionary annual bonus potential, and more. </p><p>The Accountant will be responsible for end to end accounting duties and work closely with one other Accountant. This includes AP/AR, month-end close journal entries/reconciliations, banking/cash management, special projects, and more. </p> Staff Accountant We are offering an exciting opportunity for a Staff Accountant in the telecom services industry, located in Englewood, Colorado. In this role, you'll be tasked with maintaining accurate customer credit records, processing customer applications, and addressing customer inquiries in a timely manner. You will also be in charge of monitoring customer accounts and taking necessary actions.<br><br>Responsibilities:<br><br>• Ensuring customer applications are processed accurately and promptly<br>• Maintaining accurate records of customer credit<br>• Resolving customer inquiries in a detail oriented and timely manner<br>• Monitoring customer accounts and initiating appropriate actions when necessary<br>• Preparation of Journal Entries as part of the accounting process<br>• Participating in continuous learning and growth opportunities in the field of accounting.
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