Accounting Manager, Revenue Operations

About the role

Lightning AI is the company behind PyTorch Lightning. Founded in 2019, we build an end-to-end platform for developing, training, and deploying AI systems-designed to take ideas from research to production with less friction. Through our merger with Voltage Park, a neocloud and AI Factory, Lightning AI combines developer-first software with cost-efficient, large-scale compute. Teams get the tools they need for experimentation, training, and production inference, with security, observability, and control built in. We serve solo researchers, startups, and large enterprises. Lightning AI operates globally with offices in New York City, San Francisco, Seattle, and London, and is backed by Coatue, Index Ventures, Bain Capital Ventures, and Firstminute.

Responsibilities

• Own the revenue close. Run the monthly and quarterly revenue and accounts receivable close-journal entries, accruals, deferred revenue, reconciliations, and flux analysis-on a predictable, auditable cadence.
• Be the ASC 606 technical owner. Apply the five-step model to consumption-based GPU cloud and platform contracts; assess performance obligations, variable consideration, and standalone selling price; and document conclusions in clear, audit-ready memos.
• Manage billing and AR operations -usage-to-invoice accuracy, invoicing, collections, credit holds, and customer billing inquiries-partnering closely with Sales, RevOps, and Customer Success.
• Reconcile usage, billing, and cash , including matching platform/metering data and CRM order data to invoices and bank/payment records, and resolving discrepancies at the source.
• Account for contract costs and credits , including ASC 340-40 commissions/incremental costs, prepaid credits, and customer concessions.
• Support the financial audit by preparing revenue support, recasting historical revenue across entities, and serving as a primary point of contact for auditor revenue requests.
• Build the function. Help build CRM, billing/revenue, and ERP tooling and the integrations between them; write desktop procedures, design controls, and scale processes that today are manual.
• Partner cross-functionally with Deal Desk and Legal on contract structuring so that commercial terms are operationally and accounting-friendly before they're signed.

Requirements

• You will be joining the Finance Team and report to our Controller. This is a hybrid role based in our San Francisco office with in-office requirements of 2 days per week. The salary range for this role is $140,000-$190,000.
• 8+ years of progressive accounting experience, including revenue accounting ownership; a mix of public accounting and high-growth industry experience is ideal.
• Active CPA (or equivalent), or strong public-accounting foundation.
• Deep, demonstrated command of ASC 606; working knowledge of ASC 340-40 and adjacent revenue topics.
• Experience with usage-based / consumption / subscription revenue models-SaaS, cloud, infrastructure, or marketplace.
• Strength in revenue and AR operations: billing systems, collections, and high-volume reconciliations.
• Hands-on comfort navigating a CRM (Salesforce, HubSpot, or similar)-tracing opportunities and orders to billing, pulling and validating data, and partnering with RevOps on how the CRM feeds the order-to-cash process.
• Comfort operating in ambiguity and building process where little exists-you're a builder, not just a maintainer.
• Excellent written communication; you can turn a messy fact pattern into a clean, defensible memo.
• Advanced Excel; comfort working with large transaction datasets.
• We are committed to offering competitive compensation that reflects the value each team member brings to our mission. Final offers are based on factors such as experience, skills, geographic location, and

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