Accounting Operations Manager

AOI is committed to providing equal opportunity in all of our employment practices, including hiring, placement, promotion, training, transfer and compensation, to all qualified applicants and employees without regard to race, color, national origin, citizenship, religion, sex, veteran status, age, disability, marital status, or any other category protected by State or U.S. Federal law. Moreover, we endeavor to treat our employees fairly.

Applied Optoelectronics, Inc. (AOI) is a leading developer and manufacturer of advanced optical, semiconductor, and HFC networking products that support AI datacenters, cable broadband, telecom, FTTH, and fiber access networks around the world. Headquartered in Sugar Land, Texas, AOI is a vertically integrated company that designs and manufactures products ranging from semiconductor laser chips and optical components to high‑speed optical transceivers and HFC networking equipment.

AOI’s operations include semiconductor chip R&D in Sugar Land, dedicated cable and fiber product R&D in Atlanta, and manufacturing operations across Texas, Taiwan, and mainland China. Publicly traded on the Nasdaq (AAOI), AOI is actively expanding its U.S.

-based manufacturing operations in Sugar Land to meet accelerating demand in the AI datacenter market.

Applied Optoelectronics is seeking an Accounting Operations Manager to provide senior‑level accounting oversight within the Controller’s organization. This role reviews and supports accounting activity across accounts payable, accounts receivable, the general ledger, month‑end close, and manufacturing cost accounting, and serves as a key escalation point for recurring accounting operations and general ledger matters.

Working in close partnership with the Accounting Supervisor, who manages the accounting operations team day‑to‑day, the Accounting Operations Manager provides senior technical review, guidance, and support for the Controller. Beyond ensuring accounting work is accurate, well‑documented, and completed on schedule, this role helps strengthen close processes, reconciliation quality, and controls as AOI’s U.S. operations scale.

• Support month‑end and quarter‑end close across accounts payable, accounts receivable, accruals, cash, and intercompany activity, including intercompany AR/AP confirmations.
• Review journal entries, accruals, account reconciliations, and supporting schedules prepared by the accounting team.
• Serve as an escalation point for general ledger and accounting operations questions and issues.
• Prepare and support close‑related reconciliations, schedules, and work papers for Controller review, and coordinate with the Controller on cash and close items as needed.
• Support manufacturing‑related accounting, including inventory reconciliations, fixed assets, depreciation, accruals, cost center activity, and COGS‑related close support.
• Review payroll‑related accounting, including payroll entries from the payroll register, employee insurance/benefit expense recognition, and payroll cost‑center allocations, and reconcile payroll‑related GL accounts in coordination with HR.

• Provide oversight and review of accounts payable and accounts receivable operations, which are run day‑to‑day by the Accounting Supervisor and team.
• Review AP aging, vendor and payment discrepancies, AR aging, and collections issues, and support timely resolution.
• Assess and promote consistency, documentation discipline, and timely issue resolution across AP and AR processes.
• Coordinate with Procurement, Receiving, Operations, Sales Operations, and Customer Service to resolve invoice, PO, receipt, billing, and payment discrepancies.

• Lead accounts payable automation and related process‑improvement initiatives, partnering with IT and Procurement to reduce manual processing and improve efficiency and controls.
• Develop and maintain accounting operations SOPs, close checklists, reconciliation templates, and documentation standards.
• Identify recurring accounting issues, manual workarounds, and process gaps, and…