Controller - accounting manager

 Retail Industry, REPORT To Administration & Finance Director CFO Hector Moreno Tel 84 37 09 12 Ext 1009
JM International is a large scale enterprise consisting of research & development, production, distribution, and service. Since its beginning, JM International aims at providing high quality health products, leading to superior living lifestyle. 

I am in Charge of submission of financial Information on monthly basis to LATAM Region in USA.
Reviewing the Income Taxes Return, Pay roll, Accounts Payable, Credit and Collection, Budgeting Control.
BUDGETING, Business Plan, Capital Expenditure, P &L, Balance sheet, Cash Flow, exchange rate forecast, P&L Variance Analysis (Actual vs. Plan and Prior, ACCOUNTING according to US GAAP, FASB 109 Deferred Tax, FASB 52 Currency Translation, account receivables control provision for bad debts , Inventory valuation, Provision for slow movement, Fixed Assets & Depreciation control, Pre-Payments, Account payable, Accruals., INCOME TAX RETURN, Value Added Tax, Transfer Prices, Fiscal basis reconciliation, Deferred income tax, Attend timely requirement for different government bureaus.

ARCHIVEMENT: Implementation of Interfaces between Chines Platform and Accounting System, Policies and Procedures Implementing according to SOX,  

Logistics Industry, with over 1,300 employees, its revenue over 70 million USD 
ZIMAG LOGISTICS (Warehousing) ,VALE  (GPS Service), MEXFLEX (Maquiladora), ALTOR (Carrier) , ZIMAG Services ( Employees)
TEL. 1940-1904
REPORT To:  Finance and Administration Director  C. P. Joaquin Pacheco TEL. 19-40-19-04;
In Charge of: BUDGETING CONTROL, ACCOUNTING US GAAP; A/R, INCOME TAX, DEFERRED TAX, PAY ROLL, INVENTORY
Lead the execution of financial planning and development of forecasts, incorporate business strategies and business drivers towards forecasting business results Financial Statement, Control of Inter-company Operations, transfer price, Prepare the closing monthly of accounting books, Consolidation according to equity method, for 5 companies , elimination of inter-company account payables and receivables, elimination unrealized Profit / Loss in inventory, Prepare the closing monthly of accounting books, Manages accounting issues in order to comply with all local legislation and US-GAAP, Policies & Procedures, Chart Flow, Internal Control Income Tax Return, Doble Taxation Agreement, Witholding Taxes, Transfer Prices, Internal Control, participate in pricing product analysis. Variance analysis, identify relevant factors affecting performance. Support evaluation and control of capital expenditures, 
ACHIEVEMENT
•	Mergering of the Zimag Group

Plastic Industry, Production of Sprinklers, Irrigation hoses, Greenhouse, Irrigation Systems 
TEL. 11-01-05-18
Netafim Manufacturing (Maquiladora); Netafim Buying House; Netafim Mexico (7 branches)
Position: Controller Report: CFO C. P. Gaby Mioudownick; 
L. C. Jesús Patiño TEL. 11-01-05-18 Ext 1221
In Charge of : BUDGETING; TREASURY; STANDAR COST; ACCOUNTING, US GAAP ; A/R INCOME TAX, PAY ROLL, INVENTORY, Supervising staff of 5 
ACHIEVEMENT 
 Get External Audit Opinion Restatement,  Get out of technical Bankruptcy process 
 Clean Bank Reconciliation and all G/L Accounts Reconciliations 
 Development Financial Models Business Plan, Control Plan, Forecast, Outlook,  IFRS: 1st Time Adoption,  Implementation of Interfaces between 3 Systems: Crechendo, PeachTree, Contpaq
 Policies and Procedures Implementing according to SOX,  Implementing SAP System, Modules Financial, Controlling,  Setting Standard Cost, Overheads Production, Work in Process, Raw Materials, Direct Labor, Production Orders, Bill of Materials, annually we make Test Runs under controlled conditions 

Wireless and Telecom solutions Industry. The company imports, configures, and redistributes handsets from Ericsson, Neopoint, and Bodyglove. It also offers network operators value-added services including inventory management, product handling, logistics, fulfillment and light assembly, after-sales support, financial services.

In Charge of: BUDGETING; TREASURY; ACCOUNTING US GAAP, IFRS; A/R, INCOME TAX, PAY ROLL, INVENTORY, Supervising staff 
Submission of financial Information on monthly and to headquarters in USA.
Income Taxes Return, Pay roll, Treasury, Accounts Payable, Credit and Collection, Budgeting Control.
BUDGETING, Business Plan, Capital Expenditure, P &L, Balance sheet, Cash Flow, exchange rate forecast, P&L Variance Analysis (Actual vs. Plan and Prior Year).
TREASURY, Banks, Pretty Cash, Insurance, Investment in local currency and US Dollars, Overnight, 
ACCOUNTING according to US GAAP, FASB 109 Deferred Tax, FASB 52 Currency Translation, Accounting according to MEX GAAP NIF B-10 Figures Actualization NIF D-4 Deferred Tax, account receivables control provision for bad debts , Inventory valuation, Provision for slow movement, Fixed Assets & Depreciation control, Pre-Payments, Account payable, Accruals.
INCOME TAX RETURN, Value Added Tax, Transfer Prices, Fiscal basis reconciliation, deferred income tax, taxes compensations, Attend timely requirement for different government bureaus.

ACHIEVEMENT 
 Project Investment Valuation, Business Case. 50 branches controlled by 5 Regions. Cash Flow, P&L Net Present Value, Breakeven Point, Payback, IRR. We have opened 2 branches 
 Implementing Policies, procedures, including Internal Control structure; defining customer profile in the ERP System, the charter flows etc. Information about how significant transactions are initiated, supported, authorized, processed,
 Implementing IFRS: 1st Time Adoption of IFRS, IAS 21 The effects of changes in foreign exchange rates, IAS 12 Income Tax, IAS 19 Employees Benefits, IAS-16 Property Pant and Equipment 

In Charge of: Standard Cost Accounting; Accounting US GAAP; Income Tax, Pay Roll, Inventory, Budgeting Control, Supervising staff of 5
• Submission of financial Information on monthly and quarterly basis to headquarters in UK
• Accounting according to US GAAP, FAS 109 Deferred Tax, FAS 52 Currency Translation. MEX GAAP Bulletin B-10 Figures Actualization Bulletin D-4 Deferred Tax, Bulletin D-3 Income Tax Return, Value Added Tax, Assets Tax, Transfer Prices, Tax monthly Provisional Payment, Fiscal basis reconciliation, Annual inflation adjustment , Import Operation Declaration, import Operation Declaration, Deferred income tax, Payroll, Withholding Taxes, Profit Sharing, Vacations, Christmas Bonus, Payroll Taxes, Fixed Assets & Depreciation control, Pre-Payments, Account payable, Accruals, Budgets, Control Plan, Business Plan, Manufacturing Statement, P&L, Cash Flow 
ARCHIVEMENT
 Establishing Standard Cost Accounting Manufacturing Statement review of Overheads Production (variable cost and the fixed cost), Average Cost, Work in Process, Raw Materials, Direct Labor, we establishing the tolerance range, Production Orders, Raw Materials control, Bill of Materials, Direct Labor, We make Test Runs under controlled conditions

Chemical Industry; It has more than 800 employees.
Group Companies:
MEXICANA DE RESINAS ;POLIMEROS MEXICANOS;UNIVERSAL DE RESINAS, POLIFORMAS PLASTICAS (With 12 Branches).
US GAAP FASB-94 Financial Statements Consolidation and Budgets Consolidation FASB-109 Deferred Tax, FASB-52 Currency Translation. Consolidation Financial Statements Profit Loss Statement, Balance Sheet, Cash Flow. Goodwill, Minority Interest, Inter-company elimination payables and receivables. The Equity Method of Accounting for Investments in Common Stock, Control of Consolidation Operations in Subsidiaries, elimination unrealized Profit / Loss in transferred assets, elimination unrealized Profit / Loss in inventory Mex GAAP Bulletin B-10 figures actualization, Budgeting Business plan, Outlook, Three year Forecast, Capital Expenditure, exchange rate forecast and Variance Analysis, (Actual vs Plan)

Cement Industry with (45 Concrete Plants) Tel. 57-24-00-00 
As Audit Manager, As Internal Auditor 
Report to: CEO Ing. Guillermo Garcia Anaya, 
Controller C.P. José Oviedo Esquivel

In charge of: Audit program for 45 Concrete Plants, Operative and Financial Audits

ARCHIVEMENT
 Implementation of Better Cost Management (BCM) worldwide strategy, as leadership,
 Implementing SAP system, Modules FI, CO

As “Senior Auditor”“1st. Auditor” “Jr. Auditor” 
Internal Control Evaluation, Suggestions Report, and Planning Audit. Reviewing FASB 52 Currency
Translation, FASB 109 Deferred Tax Review of the computation of deferred taxes Verify the correct
determination of the temporary differences, FASB 94 Consolidation, Bulletin B-10. Cash and cash
equivalents. Reviewing Bank reconciliations reviewing of cash account, Verify the correct valuation Sales and account receivables verify the existence of sales contracts and sales orders Verify the correct valuation, Review the aging of the balances, Confirmation of balances, Review of subsequent collections. Review of invoices not collected Verify authorizations and discounts Reviewing of the documentary, support of Accounts receivable, provision for bad debt, Confirmation to external and internal lawyer, Cost of Sales Inventory Review of the allowance Inventory 
Cost of Sales Analysis of inventory turnover, Review the correct valuation, Documental review of purchases, Documental review of cost of sales, Provision for slow movement inventory, purchase ledger, Fixed Assets Depreciation, Review of the correct depreciation Documental review of the additions Review of the sales of equipment, Pre-Payments, Account payable conciliation Purchases – Accounts payable Documental review, Confirmation of external lawyers Review of
subsequent events to identify accounts payable not booked, Confirmation of balances Verify the correct valuation Review of the subsequent payments, Expenses Documental review of the expenses, Review of journal entries, Payroll Review of the computation and payment of payroll, Accruals, Manufacturing Statement review the variable cost and the fixed cost ,Taxes review of the correct provision of Income tax. Witholding Tax, Financial Statement Consolidation, Intercompany Operations, GoodWill, Equity Method