General Ledger Manager

Summary

The GL Manager is a hands-on people leader who owns payroll accounting, prepares equity roll forwards, oversees accounts payable (coding and payouts), and performs monthly flux/variance analysis (including COGS vs. SG&A classification review), while also serving as the reviewer of all work performed by the Senior GL Accountants and, by extension, the GL Accountants who report into them. This role manages a team of three
-five (two Senior GL Accountants, an AP Specialist, and the GL Accountants) and is accountable for the accuracy, timeliness, and audit-readiness of the general ledger areas owned by the team.

This is a leadership role that combines direct ownership of several close areas with day-to-day coaching, review, and prioritization of the broader accounting team's work. As Topstep's finance organization continues to mature, the specific accounts and processes owned by this role may shift; the GL Manager is expected to flex into new areas (e.g., intercompany, cash/bank accounting, leases, or other balance sheet areas) as priorities evolve and to help define ownership as the team scales.

• Leadership & Team Management
• Directly manage and develop the two Senior GL Accountants and the AP Specialist, including workload prioritization, coaching, and performance management.
• Provide second-level review and sign-off on work performed by the GL Accountant(s) who report into the Senior GL Accountants, ensuring consistency and quality across the full team.
• Set daily and monthly priorities for the team in line with the month-end close calendar established with the Assistant Controller and Controller.
• Identify staffing, training, and process gaps within the team and recommend solutions to the Assistant Controller.
• Hold the team accountable for timely, accurate, and well-documented deliverables; escalation risks or resourcing constraints proactively.
• Payroll Accounting
• Own execution of all payroll-related journal entries, including regular payroll, subsidiary expense allocations, fringe benefits, and management fee allocations.
• Partner with People/HR and Payroll on GL mapping, coding of new departments/entities, and resolution of payroll data discrepancies.
• Reconcile payroll-related balance sheet accounts (e.g., accrued payroll, payroll clearing, benefits) on a monthly basis.
• Maintain and continuously improve payroll accounting SOPs, including CSV upload templates for payroll, accruals, and subsidiary expense allocations.
• Accounts Payable Oversight (Coding & Payouts)
• Oversee AP coding accuracy across vendors, departments, and entities, including review of the AP Specialist's day-to-day coding.
• Provide guidance and approver training so that vendor coding is applied consistently and correctly at the point of entry.
• Oversee payout-related AP activity in partnership with the Senior GL Accountants, including bill creation, payout returns, and related AP reconciliations.
• Review and approve AP aging, prepared by the Senior GL Accountant, on a recurring basis and ensure aging ties to the trial balance; drive resolution of long-outstanding items.
• Monthly Flux / Variance Analysis
• Perform monthly period-over-period (and budget-to-actual, as applicable) flux analysis for accounts owned by the team, including payroll, AP-driven expense accounts, and COGS/SG&A lines.
• Investigate and document explanations for significant fluctuations; distinguish true business drivers from coding or classification issues.
• As part of this analysis, review COGS vs. SG&A classification across the chart of accounts to ensure new vendors, expense types, and cost-sharing arrangements are mapped and coded appropriately.
• Summarize flux commentary for the Assistant Controller and Controller ahead of monthly and quarterly reporting deadlines.
• Equity Accounting
• Prepare and maintain monthly equity roll forward schedules for Topstep LLC and applicable subsidiaries, capturing contributions, distributions, in-kind transfers, and net income allocations.
• Ensure equity roll forwards tie to the trial balance each month and are supported by underlying agreements, board/member approvals, and intercompany documentation.
• Partner with Legal, Tax, and outside advisors on the treatment of in-kind contributions, intercompany transfers, and entity restructurings impacting equity.
• Provide a quarterly summary of equity activity to the Assistant Controller and Controller for review.
• Review of Senior GL Work & Balance Sheet Ownership
• Review and approve balance sheet reconciliations, journal entries, and supporting schedules prepared by the Senior GL Accountants prior to Assistant Controller review.
• Ensure every account owned by the team has a clearly identified preparer/reviewer, a documented process, and audit-ready support.
• Resolve or elevate aged and complex reconciling items surfaced by the team.
• Audit & Compliance
• Prepare and/or review audit schedules and support requests related to owned general ledger areas, as requested by the Assistant Controller and Controller.
• Maintain…