Group Senior Accounts Receivable

Workplace Circumstances

• Environment: Office
• Languages: English, Khmer
• Location: Phnom Penh

Position Summary

Department: Finance & Accounting – Group

Reports To: Group CFO

Direct Report: Collector

Works Closely With: Sales, Outlet / Store Operations, Treasury / Cash Management, Senior Accountant, Customers

Scope: All group entities

Job Purpose

The Group Senior AR owns the end-to-end accounts receivable cycle across all group entities, from customer onboarding and credit control through invoicing, POS sales audit, cash application, collections and reconciliation. The role makes sure every sale is billed correctly, every receipt is applied to the right customer, and overdue balances are actively collected. It gives management a reliable daily view of receivables and cash inflows through the Daily Cash Position Report and supervises the Collector.

Duties & Responsibilities

• Customer Master Data
• Create, update and maintain customer master records (legal name, tax ID / VAT registration, billing address, contacts, payment terms, credit limit) in the accounting system.
• Verify new customer set-ups and changes against supporting documents and approved credit applications before activation.
• Perform periodic customer master clean-up: block inactive accounts, merge duplicates and review changes for segregation of duties.
• Credit Control
• Assess credit applications and recommend credit limits and payment terms for approval under the authority matrix.
• Monitor credit exposure against limits; place accounts on hold and release them according to policy.
• Review customer creditworthiness periodically and escalate high-risk accounts to management.
• Invoicing
• Issue accurate and timely invoices (VAT invoices, commercial invoices, debit/credit notes) for all group entities based on contracts, delivery or service confirmations.
• Check invoices for correct pricing, quantities, discounts, tax and currency, and meet statutory VAT invoice requirements.
• Process credit notes and billing adjustments only with proper approval and support.
• POS Sales Audit
• Audit daily POS sales reports from outlets / stores against cash counts, card settlement reports, e-wallet / QR payment reports and bank deposits.
• Investigate and follow up cash shortages / overages, voids, refunds, discounts and unusual transactions with outlet managers.
• Ensure POS sales are completely and accurately recorded in the accounting system, including card and payment-provider fees and receivables.
• Cash Application
• Apply customer receipts (bank transfers, cheques, cash, card and e-wallet settlements) to the correct invoices promptly and accurately.
• Identify and resolve unapplied and unidentified receipts, short payments and overpayments.
• Disputes & Collections
• Log, investigate and resolve customer disputes (pricing, quantity, quality, duplicate billing) with Sales and Operations.
• Drive collection of overdue balances; agree payment plans and escalate long-overdue accounts.
• Recommend bad-debt provisions and write-offs with supporting analysis for management approval.
• AR Reconciliations & Reporting
• Reconcile the AR subledger to the GL control account at each month-end and clear differences.
• Reconcile customer statements and send statements of account to key customers.
• Prepare AR aging, DSO, overdue and collection reports, and the bad-debt provision schedule for month-end close and management.
• Daily Cash Position Report & Bank Ticking
• Update the AR invoice log in the Daily Cash Position Report every day so that receivables, due dates and expected receipts are current.
• Tick (match) each receipt to the daily bank statement, flag unmatched or unexpected credits and follow up the same day.
• Provide Treasury / Finance with forward visibility of expected cash inflows.
• Supervision of the Collector
• Plan, assign and review the Collector’s daily collection activities, call lists and follow-ups.
• Review collection results, customer commitments and cash / cheque handover against receipts issued.
• Coach the Collector, set targets and evaluate performance; cover collection work when needed.
• Controls, Audit & Continuous Improvement
• Apply internal controls over AR: credit approval, segregation of duties, credit-note approval and safe handling of cash and cheques.
• Prepare schedules and supporting documents for internal and external audits and tax reviews.
• Identify and implement improvements to AR, POS audit and collection processes.

Languages

• Khmer - Good is required
• English - Good is required

Qualifications

• Bachelor's Degree in Accounting, Finance or a related field.

Work History

• Accounts receivable / credit control experience, preferably in a multi-entity or retail / hospitality group for 3 to 5 years as a minimum

General & Technical Skills

• Experience in POS sales audit and reconciliation of card and e-wallet settlements.
• Solid understanding of credit control, cash application, VAT and withholding tax requirements.
• Hands-on experience with an ERP / accounting system and POS systems.
• Advanced Microsoft Excel skills (VLOOKUP/XLOOKUP, pivot tables, reconciliations).
• Experience supervising or coaching junior staff is an advantage.
• Good command of English; local language required.

Soft Skills

• Accuracy: High attention to detail with large transaction volumes.
• Negotiation: Firm but customer-friendly in collections and dispute resolution.
• Supervision: Directs, coaches and follows up on the Collector’s work.
• Problem solving: Investigates variances and discrepancies through to resolution.
• Integrity: Handles cash, receipts and customer data with integrity and strong control awareness.
• Time management: Meets daily, weekly and month-end deadlines simultaneously.