Accounting Manager, Revenue Operations

Lightning AI•San Francisco, CA

1d•Hybrid

About The Position

Lightning AI is seeking an Accounting Manager to lead the revenue operations function. This role involves managing the entire revenue lifecycle, from billing and revenue recognition under U.S. GAAP to cash collection and reconciliation. The position sits at the intersection of accounting, billing systems, and go-to-market strategies, serving as the technical owner of revenue recognition for a consumption-based GPU cloud business across multiple legal entities. This is a hands-on role requiring both technical accounting expertise and practical experience with billing reconciliations. Given the company's post-merger, pre-audit-completion phase, the role will also be instrumental in recasting and supporting historical revenue for the financial audit. This is an opportunity to take ownership, build accounting infrastructure, and have a direct impact on finance leadership. The role is part of the Finance Team and reports to the Controller.

Requirements

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) to trace opportunities and orders to billing, pull and validate data, and partner with RevOps on the order-to-cash process.
Comfort operating in ambiguity and building process where little exists.
Excellent written communication skills, with the ability to create clean, defensible memos.
Advanced Excel skills and comfort working with large transaction datasets.

Responsibilities

Own the monthly and quarterly revenue and accounts receivable close, including journal entries, accruals, deferred revenue, reconciliations, and flux analysis.
Serve as the ASC 606 technical owner, applying the five-step model to consumption-based contracts, assessing performance obligations, variable consideration, and standalone selling price, and documenting conclusions in audit-ready memos.
Own the CRM-to-cash data flow, ensuring deal terms, pricing, and contract data flow accurately from CRM into billing and the ERP, and maintaining the integrity and reconciliation of this handoff.
Manage billing and AR operations, including usage-to-invoice accuracy, invoicing, collections, credit holds, and customer billing inquiries, in partnership with Sales, RevOps, and Customer Success.
Reconcile usage, billing, and cash, matching platform/metering data and CRM order data to invoices and bank/payment records, and resolving discrepancies.
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 acting as a primary point of contact for auditor revenue requests.
Assist in building CRM, billing/revenue, and ERP tooling and their integrations; write desktop procedures, design controls, and scale manual processes.
Partner with Deal Desk and Legal on contract structuring to ensure commercial terms are operationally and accounting-friendly.