ESA Revenue 606 Account

WVSCPA; Huntington (VA); Hybrid; USD 70,000 - 110,000; Full time

Job summary

WVSCPA seeks a Revenue Recognition Accountant to serve as the primary ASC 606 expert for the company's construction subsidiaries in Huntington, WV. You will review contracts, MSAs, and jobs to determine proper revenue recognition treatment and maintain audit-ready documentation.

Working closely with the CFO and SOX Compliance Office, you will help build consistent revenue recognition processes, strengthen internal controls, and train subsidiary teams on ASC 606 requirements.

Qualifications

• 3-5 years of accounting experience with ASC 606 in construction.
• SOX compliance familiarity and internal control documentation.
• Strong written and verbal communication with executive leadership.

Responsibilities

• Serve as ASC 606 SME for all subsidiaries.
• Review contracts, MSAs and jobs for proper revenue recognition.
• Maintain audit-ready supporting files and documentation.
• Ensure contract-related entries at month/quarter close are correct.
• Prepare contract schedules for subsidiaries monthly and quarterly.
• Assist with SEC reporting disclosures as needed.
• Partner with CFO and SOX Office on control requirements.
• Collaborate with accountants and project managers across subsidiaries.
• Identify performance obligations and changes in contracts.
• Evaluate contract modifications for revenue impact.
• Improve revenue recognition workflows and standardize practices.
• Prepare ASC 606 memoranda supporting conclusions.
• Support internal/external audits related to revenue recognition.
• Provide ASC 606 training to subsidiary personnel.
• Perform other duties to support finance function.

Skills

ASC 606 knowledge

Excel proficiency

SOX compliance

Documentation

Cross-functional collaboration

Education

Bachelor's degree in Accounting/Finance

Tools

Foundation Software

Job description

This person will be the company’s primary resource for applying ASC 606 (Revenue from Contracts with Customers) in a construction environment. The role will review contracts, master service agreements (MSAs), and individual jobs; determine the appropriate accounting treatment; and maintain clear supporting documentation. Working closely with the CFO and the SOX Compliance Office, the accountant will also help build consistent revenue recognition processes and strengthen related internal controls and procedures.

Key Responsibilities

• Serve as the corporate subject matter expert on ASC 606 revenue recognition for all subsidiaries.
• Review new contracts, MSAs, and jobs to organize and recommend the proper revenue recognition treatment for each.
• Maintain detailed, well-organized, and audit-ready supporting files and documentation for all revenue recognition determinations.
• At month-end and quarter-end close, ensure all contracts, MSAs, and jobs across subsidiaries are appropriately recorded and documented in accordance with ASC 606.
• Prepare and complete contract schedules for each subsidiary on a monthly and quarterly basis.
• Assist with quarterly SEC reporting (10-Qs, 10-Ks, and footnote disclosures).
• Partner with the CFO and the SOX Compliance Office to ensure revenue recognition processes satisfy internal control and compliance requirements.
• Collaborate with accounting and project managers across multiple subsidiaries and construction segments to gather contract information and provide revenue recognition guidance.
• Identify performance obligations within contracts and change orders.
• Evaluate contract modifications and change orders for their impact on revenue recognition.
• Review revenue recognition workflows across subsidiaries, identify recurring issues or inconsistencies, and implement practical improvements that standardize company-wide practices.
• Prepare or review ASC 606 technical memoranda supporting significant accounting conclusions
• Support internal and external audit requests related to revenue recognition and ASC 606 compliance.
• Provide guidance and training to subsidiary personnel on ASC 606 requirements and documentation standards.
• Perform other duties as assigned by management to support the accounting and finance function.

Qualifications & Experience

• Bachelor’s degree in Accounting, Finance, or a related field.
• 3-5 years of accounting experience, including hands-on application of ASC 606 (Revenue from Contracts with Customers) within the construction industry.
• Experience with cost-to-cost input methods, output methods, and variable consideration under ASC 606
• Working knowledge of construction contract structures, including MSAs, percentage-of-completion accounting, and long-term contracts.
• Familiarity with SOX compliance requirements and internal control documentation.
• Strong organizational skills with a high level of attention to detail and accuracy.
• Demonstrated ability to work independently across multiple subsidiaries and business segments simultaneously.
• Proficiency in Microsoft Excel
• Experienced with Foundation Software preferred.
• Strong written and verbal communication skills, with the ability to work effectively with executive leadership and cross-functional teams.
• Self-motivated and highly driven, with a demonstrated ability to build, document, and optimize processes in a newly created role.

This is an in-person position based at the company’s corporate office in Huntington, WV. The role requires regular, direct collaboration with the CFO, the SOX Compliance Office, and accounting personnel across the company’s subsidiaries. The position may require driving between subsidiaries on a limited basis.

Energy Services of America Inc is an Equal Opportunity Employer.

Organization CJ Hughes Construction, Inc.