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Associate II, Record to Report (RTR) – India is responsible for performing end-to-end Record to Report activities for India entities, ensuring accurate financial reporting, compliance with IFRS, local statutory requirements, and Alcon accounting policies. The role supports period-end close, revenue recognition, equipment financing reporting, general ledger accounting, balance sheet reconciliations, and audit requirements while maintaining a strong control and compliance environment.

The position serves as a key finance partner to local and regional stakeholders, working closely with Accounts Payable (AP), Accounts Receivable (AR), Fixed Assets (FA), Intercompany (IC), Business Planning & Analysis (BPA), Tax, Local Finance, and external auditors to ensure timely and accurate financial reporting. The role also drives process standardization, continuous improvement initiatives, and automation opportunities to enhance operational effectiveness and service delivery.

Additionally, Associate II is responsible for ensuring compliance with applicable SOPs, accounting policies, internal controls, regulatory requirements, and audit standards while delivering high-quality RTR services in accordance with agreed SLAs, KPIs, and AGS quality standards.

KEY RESPONSIBILITIES

Service Deliveries:

• Perform end-to-end Record to Report (RTR) activities, including general ledger accounting, journal entry preparation, period-end close activities, and group consolidation reporting.

• Execute month-end, quarter-end, and year-end close activities in accordance with close calendars and service level agreements.

• Recognize revenue in accordance with IFRS standards and Alcon Manual of Accounting requirements.

• Perform monthly sales deferral and accrual accounting activities.

• Record revenue-related deductions, including sales return provisions, warranty provisions, sales discounts, and free goods provisions.

• Perform monthly equipment financing reporting and related accounting entries.

• Prepare and post journal entries, accruals, provisions, and accounting adjustments with appropriate supporting documentation.

• Perform balance sheet reconciliations, account substantiation, and timely resolution of reconciling items.

• Review Profit & Loss and balance sheet movements, identify variances, and provide meaningful explanations to stakeholders.

• Prepare financial schedules, management reporting, and supporting analysis for internal and external reporting requirements.

• Support group reporting and consolidation processes in accordance with established timelines.

• Ensure compliance with accounting policies, reporting standards, and internal control requirements.

• Identify process inefficiencies and support automation, standardization, and continuous improvement initiatives.

Manage Day-to-Day Activities:

• Manage daily RTR operations and ensure timely completion of all assigned accounting activities.

• Analyze financial transactions and ensure accurate recording in SAP and other financial systems.

• Review journal entries, accrual calculations, reconciliations, and supporting schedules for completeness and accuracy.

• Investigate accounting discrepancies, unusual transactions, or reporting variances and implement corrective actions.

• Monitor open reconciliation items and coordinate with relevant stakeholders to resolve aging balances.

• Support SAP closing activities, issue resolution, and reporting requirements as needed.

• Collaborate closely with AP, AR, FA, IC, BPA, Tax, and Local Finance teams to ensure accurate financial reporting.

• Prepare audit schedules, supporting documentation, and evidence required for internal and external audits.

• Respond to audit inquiries and coordinate follow-up actions with relevant stakeholders.

• Support entity onboarding, process transitions, and knowledge transfer activities.

• Handle escalations related to accounting, reporting, reconciliation, and audit matters.

• Provide guidance and support to junior team members where required.

Compliance

• Ensure all RTR processes are performed in accordance with IFRS, local India accounting standards, company policies, and established procedures.

• Maintain accurate, complete, and audit-ready documentation for accounting transactions, reconciliations, reporting, and audit requirements.

• Support compliance with internal controls, financial reporting requirements, and governance standards.

• Maintain a strong understanding of India regulatory, statutory, and financial reporting requirements.

• Support SOX and control-based compliance activities where applicable.

• Identify control deficiencies, process risks, and reconciliation issues, and recommend corrective actions.

• Ensure adherence to period-close governance, approval matrices, and documentation requirements.

• Complete all compliance, quality, and regulatory training within established timelines.

• Promote a strong compliance culture through adherence to policies, procedures, and internal control standards.

People Management

• Demonstrate Alcon values through accountability, collaboration, customer focus, inclusion, integrity, and continuous improvement.

• Build effective working relationships with internal stakeholders, external auditors, and cross-functional teams.

• Communicate accounting, reporting, and audit matters clearly and professionally.

• Share knowledge, expertise, and best practices within the RTR organization.

• Support process improvement, automation, transition, and standardization initiatives.

• Contribute to a high-performing shared services environment focused on service excellence, quality, compliance, and operational effectiveness.

• Work independently while effectively managing competing priorities in a fast-paced environment.

• Support team objectives and provide guidance to junior associates when required.

WHAT YOU'LL BRING:

Education:

(minimum/desirable)

• Bachelor's Degree in Accounting, Finance, Commerce, Business Administration, or equivalent.

• Professional accounting qualification (CA, ACCA, CPA, CIMA, or equivalent) is an added advantage.

Languages:

• Fluent in written and spoken English (mandatory).

• Additional regional language capability is an advantage.

Experience:

• 5 to 7 years of relevant Record to Report (RTR) experience in a Shared Services, Global Business Services, or multinational environment.

• Proven experience supporting end-to-end RTR processes for India entities and medium-to-high complexity organizations.

• Strong experience in month-end, quarter-end, and year-end financial close activities.

• Experience in revenue recognition, revenue accounting, and revenue deductions within the India market.

• Experience in equipment financing reporting and related accounting processes.

• Strong experience in journal entries, accruals, provisions, reconciliations, and financial reporting.

• Proven experience supporting internal and external audits, including preparation of audit schedules and responses to audit queries.

• Experience working with regional and global stakeholders across multiple functions and geographies.

• Experience in a shared services environment with exposure to service delivery metrics and process optimization initiatives.

Technical Skills:

• Strong knowledge of IFRS, Alcon accounting policies, and India local accounting standards.

• Solid understanding of general ledger accounting, financial reporting, account reconciliations, and period-end close processes.

• SAP financial accounting and reporting experience, including close and reporting activities.

• Advanced Microsoft Excel skills for reconciliation, financial analysis, and reporting.

• Knowledge of group reporting and consolidation processes.

• Familiarity with internal controls, audit requirements, and compliance frameworks.

• Understanding of SOX or control-based environments is an advantage.

• Strong analytical, problem-solving, and financial reporting capabilities.

Personal Attributes:

• High level of integrity, ownership, and accountability.

• Strong attention to detail with an audit-ready and right-first-time mindset.

• Excellent analytical, problem-solving, and decision-making skills.

• Effective communication and stakeholder management capabilities.

• Ability to prioritize multiple competing deadlines in a fast-paced environment.

• Proactive in identifying control gaps, reconciliation issues, and process improvement opportunities.

• Resilient, adaptable, and able to work independently with minimal supervision.

• Strong service orientation and commitment to quality, compliance, and operational excellence.

• Demonstrates sound judgment regarding issue resolution and escalation management.

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