Inventory and Cost Accounting
· Own monthly inventory subledger-to-general-ledger reconciliations, investigate variances, and prepare related journal entries and close support.
· Calculate and account for inventory rebates, wafer manufacturing yield losses, manufacturing and facilities allocations, freight, tariffs, and other inventory-related costs in accordance with company policy.
· Monitor inventory classification across raw materials, work in process, and finished goods, including inventory held at contract manufacturers and other third-party locations.
· Analyze inventory movements, cost changes, manufacturing variances, yield, scrap, and excess and obsolete inventory; partner with Operations and Supply Chain to investigate and resolve issues.
· Support inventory reserve, write-off, and disposition analyses, as well as physical inventory counts and related audit documentation.
· Execute monthly accounting for Cerebras’s global data center and office lease portfolio under ASC 842, including journal entries, reconciliations, rollforwards, payment schedules, and flux analysis.
· Support the review of new, modified, and terminated lease arrangements and coordinate accounting conclusions with the Lease Accounting Manager and Technical Accounting.
· Maintain lease population completeness by partnering with Facilities, Procurement, Legal, and Accounts Payable to identify new agreements, amendments, terminations, and payment changes.
· Prepare quarter-end lease schedules and support financial statement disclosures and the SEC reporting process.
Audit Controls and Business Partnership
· Prepare schedules and supporting documentation for internal and external audit requests related to inventory, manufacturing cost, and lease accounting.
· Maintain process documentation and control evidence for key inventory and lease close activities.
· Partner with cross-functional teams to improve upstream data quality, resolve transaction issues, and explain financial statement impacts clearly.
· Improve and automate recurring processes, including the responsible use of AI-enabled tools, while maintaining appropriate review and control procedures.