Welcome to Warner Bros. Discovery… the stuff dreams are made of.

Who We Are…

When we say, “the stuff dreams are made of,” we’re not just referring to the world of wizards, dragons and superheroes, or even to the wonders of Planet Earth. Behind WBD’s vast portfolio of iconic content and beloved brands, are the storytellers bringing our characters to life, the creators bringing them to your living rooms and the dreamers creating what’s next…

From brilliant creatives, to technology trailblazers, across the globe, WBD offers career defining opportunities, thoughtfully curated benefits, and the tools to explore and grow into your best selves. Here you are supported, here you are celebrated, here you can thrive.

Your New Role…

As a key member of the Studio Controllership, the Manager, Global Studios Content Accounting is responsible for managing the participations and residuals process for Television Products produced or acquired by Warner Bros. Discovery and HBO/Max according to Film Accounting Standards ASC 926. 

Participations Ultimates and Film Cost Accounting

Manage the global studios monthly participations accounting processes for studios Television products and HBO/Max products on a by-title basisReview complex and intricate participations ultimates models used to compute Film Expense under IFFM to ensure timely and accurate expense accrual calculationsReview participations contracts and FCRA abstracts to ensure that all deals are accounted for appropriately under US GAAP accountingManage rated titles participations accruals process, including regular review and proposing on updating and maintaining appropriate accrual ratesReview and recommend MPM attributes and costing classes that drive critical system calculations, including rates table maintenance, and ensure they are properly updated/maintained in SAPAssess and advise management on system overrides (stat items) to properly capture expense using SAP FCA moduleReview and ownership over participations liability on the balance sheet; responsible for determining and recommending accrual adjustments for over/under accrued titlesWorks closely with Studios Corporate Participations Group, HBO/Max Business Affairs and various Business Unit personnel, as required, to ensure accuracy of participations balancesReview and assess new and continuing co-financing deals, along with consultation with technical accounting, to support preparation of the Collaborative Arrangements footnote disclosureDetermine required disclosures needed for the Commitments & Contingencies reporting schedules

Residuals Ultimates and Film Cost Accounting

Manage the global studios monthly residuals accounting processes for Television products on a by-title basisReview residuals ultimates models used to compute Film Expense under IFFM, including validation of episodic guild rates for reasonableness, by market and by title, as needed, to ensure timely and accurate residuals expense accrual calculationsReview and ownership over residuals liability on the balance sheet; responsible for determining and recommending accrual adjustments for over/under accrued titlesManage rated titles residuals accruals process, including regular review and proposing on updating and maintaining appropriate accrual ratesReview and recommend MPM attributes and costing classes that drive critical system calculations, including rates table maintenance, and ensure they are properly updated/maintained in SAPWorks closely with Studios Corporate Residuals Group, HBO/Max Business Affairs and various Business Unit personnel, as required, to ensure accuracy of residuals balancesValidates rates from AIRS & Oracle (corporate residuals systems), reviews and maintains accurate costing rates in the system, analyzes advances and adjusts accrued liabilities as needed to ensure costing functions produce expected results

Financial Reporting

Performs regular review of participations and residuals liabilities for WBD and HBO/Max, including analysis of accrual and payment details based on life cycle policy guidelines (triangulations, detailed packages, rollforwards)Ensures appropriate analysis is completed and communicated to Senior Management and responds to queries of Senior Management related to reported participations liabilitiesPerforms necessary analysis whenever significant revenue is recognized in each period to ensure accrual functions will result in appropriate liability accrualsEnsures all required reconciliations and account analysis are completed with sufficient documentationResponsible for intercompany and intracompany schedules and all related journal entries to facilitate proper segment reportingResponsible for all quarterly close related functions and reporting deliverables to Corporate Financial Reporting related to participations, residuals, advances, and contractual obligations reporting

Other / Special Projects

Documents and communicates requirements for additional system reports, calculations, and changes.Reviews and maintains documented departmental procedures in a complete and timely manner.Ensures compliance with SOX requirements and internal and external auditors.Maintains workpapers and schedules to support review and signoff of SOX Key ControlsCoordinates with Corporate Participations and Residuals groups and other Business Unit personnel on the reconciliation of by-title accountsParticipates in SAP system projects and other projects as neededDetermines appropriateness of current procedures and is responsible for designing and implementing improvements.

Your Role Accountabilities…

Thorough knowledge of accounting principles and practices (GAAP) and financial statementsDivisional or corporate reporting experience a plusAdvanced proficiency in Excel required; familiarity with developing & utilizing macros in Excel requiredExcellent analytical, oral and written communication skillsAbility to work with all levels of managementStrong managerial skillsSAP BW/BPS and Oracle experience preferred

Qualifications & Experience…

Minimum of 3-5 years experience in an accounting/forecasting or related environment requiredPrevious experience in public accounting and/or the entertainment industry requiredBA/BS degree in Accounting, Economics or related field required, advanced degree preferredCPA strongly preferred

How We Get Things Done…

This last bit is probably the most important! Here at WBD, our guiding principles are the core values by which we operate and are central to how we get things done. You can find them at www.wbd.com/guiding-principles/ along with some insights from the team on what they mean and how they show up in their day to day. We hope they resonate with you and look forward to discussing them during your interview.

Championing Inclusion at WBD

Warner Bros. Discovery embraces the opportunity to build a workforce that reflects the diversity of our society and the world around us. Being an equal opportunity employer means that we take seriously our responsibility to consider qualified candidates on the basis of merit, without regard to race, color, religion, national origin, gender, sexual orientation, gender identity or expression, age, mental or physical disability, and genetic information, marital status, citizenship status, military status, protected veteran status or any other category protected by law.

If you’re a qualified candidate with a disability and you require adjustments or accommodations during the job application and/or recruitment process, please visit our accessibility page for instructions to submit your request.

In compliance with local law, we are disclosing the compensation, or a range thereof, for roles in locations where legally required. Actual salaries will vary based on several factors, including but not limited to external market data, internal equity, location, skill set, experience, and/or performance. Base pay is just one component of Warner Bros. Discovery’s total compensation package for employees. Pay Range: $83,090.00 - $154,310.00 salary per year. Other rewards may include annual bonuses, short- and long-term incentives, and program-specific awards. In addition, Warner Bros. Discovery provides a variety of benefits to employees, including health insurance coverage, an employee wellness program, life and disability insurance, a retirement savings plan, paid holidays and sick time and vacation.

If you’re a qualified candidate with an arrest or conviction record, please know that your application will be considered in accordance with the Los Angeles County Fair Chance Ordinance for Employers and the California Fair Chance Act.