Accounting Manager, Revenue Operations

Who We Are Lightning AI is the company behind PyTorch Lightning. Founded in 2019, we build an end-to-end platform for developing, training, and deploying AI systems—designed to take ideas from research to production with less friction. Through our merger with Voltage Park, a neocloud and AI Factory, Lightning AI combines developer-first software with cost-efficient, large-scale compute. Teams get the tools they need for experimentation, training, and production inference, with security, observability, and control built in. We serve solo researchers, startups, and large enterprises. Lightning AI operates globally with offices in New York City, San Francisco, Seattle, and London, and is backed by Coatue, Index Ventures, Bain Capital Ventures, and Firstminute. What We're Looking For We are looking for an Accounting Manager to own the revenue operations function end to end—from how usage gets billed, to how revenue is recognized under U.S. GAAP, to how cash gets collected and reconciled. You'll sit at the intersection of accounting, billing systems, and our go-to-market motion, and you'll be the technical owner of revenue recognition for a consumption-based GPU cloud business spanning multiple legal entities. This is a hands-on role for someone who is equally comfortable writing a technical accounting memo and digging into a billing reconciliation. Given our post-merger, pre-audit-completion stage, you'll also play a meaningful part in recasting and supporting historical revenue as we work through our financial audit. This is a chance to have ownership and direct line to our finance leadership as you build out the accounting infrastructure. You will be joining the Finance Team and report to our Controller. This is a hybrid role based in our San Francisco office with in-office requirements of 2 days per week. The salary range for this role is $140,000-$190,000. What You’ll Do Own the revenue close. Run the monthly and quarterly revenue and accounts receivable close—journal entries, accruals, deferred revenue, reconciliations, and flux analysis—on a predictable, auditable cadence. Be the ASC 606 technical owner. Apply the five-step model to consumption-based GPU cloud and platform contracts; assess performance obligations, variable consideration, and standalone selling price; and document conclusions in clear, audit-ready memos. Own the CRM-to-cash data flow. Navigate the CRM (Salesforce, HubSpot, or similar) as the system of record for customers, opportunities, and signed orders; ensure deal terms, pricing, and contract data flow cleanly from CRM into billing and the ERP, and own the integrity and reconciliation of that handoff. Manage billing and AR operations —usage-to-invoice accuracy, invoicing, collections, credit holds, and customer billing inquiries—partnering closely with Sales, RevOps, and Customer Success. Reconcile usage, billing, and cash , including matching platform/metering data and CRM order data to invoices and bank/payment records, and resolving discrepancies at the source. Account for contract costs and credits , including ASC 340-40 commissions/incremental costs, prepaid credits, and customer concessions. Support the financial audit by preparing revenue support, recasting historical revenue across entities, and serving as a primary point of contact for auditor revenue requests. Build the function. Help build CRM, billing/revenue, and ERP tooling and the integrations between them; write desktop procedures, design controls, and scale processes that today are manual. Partner cross-functionally with Deal Desk and Legal on contract structuring so that commercial terms are operationally and accounting-friendly before they're signed. What You’ll Need 8+ years of progressive accounting experience, including revenue accounting ownership; a mix of public accounting and high-growth industry experience is ideal. Active CPA (or equivalent), or strong public-accounting foundation. Deep, demonstrated command of ASC 606; workin