644 Easy Account jobs in India

Financial Accounting

Mumbai, Maharashtra Attesa Coffee

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Job Description

Attesa Coffee is a start-up specialty green coffee sourcing and distribution company headquartered in Amsterdam, Netherlands. We work directly with producers at the origin to bring our customers (specialty coffee roasters) high-quality coffees safely, on time, and consistently using efficient digital frameworks. We believe in traceability through the chain and are highly committed to transparency towards all our stakeholders.

We are looking for a Finance Accounting, who would take the lead on managing various activities related to Attesa Coffee’s financial operations.

Compensation: The monthly in-hand salary for this full-time role is between ₹25,000 and ₹30,000, depending on your experience and skills.

Tasks
  • Create purchase / sales related transaction documents such as POs, Invoices on zoho books (our internal ERP software)
  • Assist on currency and commodity hedging related transactions (calculations and recording)
  • Assist finance / tax team / tax agencies in preparation of monthly / quarterly tax filings by facilitating transaction documents and preparing overview reports
  • Monitor and report client payments in zoho books; send clients invoice overdue notices
  • Assist in preparing customer purchase contracts based on standard templates
  • Report / inform management on past due invoices / bills of suppliers and other vendors
  • Review employees monthly corporate spending and request clarification when required
  • Assist in improving templates / forms of transaction documents such as POs, Invoices
  • Assist on other financial / commercial related corporate projects
Requirements
  • Bachelors / masters degree in finance / accounting related field
  • 2-3 years’ experience in financial reporting / controlling / analysis field
  • Understanding of transaction documents such as POs, SOs, Invoices
  • Ability to work on Microsoft Excel / Google Sheets
  • Ability / preference to work in a dynamic / entrepreneurial environment
  • Strong communication skills in English

Nice to Have

  • Experience in zoho books or any similar software
  • Interest / willingness to to learn more about the coffee distribution industry
  • Good understanding / knowledge of currency, commodity trading; derivatives trading
Benefits
  • Work in an entrepreneurial and ownership driven environment
  • Gain valuable experience on global logistics and supply chains
  • Be integral to the growth of the firm with seniority / management as it grows


Attesa Coffee is a specialty green coffee importer based in Amsterdam. We work closely with trusted farmers and producing partners at origin to ensure reliable, consistent & transparent sourcing.

We only source high quality coffees, with a strong focus on traceability and long-term partnerships. We also offer organic certified green beans from various origins. Our coffees are tested by certified Q-graders initially at source and finally in Amsterdam. Most of our coffees score between 83 - 90 points on the SCAA scale.

Our coffee is imported to Rotterdam and safely stored at our partner warehouse, from where we facilitate swift delivery across the entire EU. This highly efficient logistics process ensures that coffee is always delivered to the doorstep on time and allows us to meet the requirements and expectations of our customers - specialty roasters.

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Financial Accounting

Chennai, Tamil Nadu Treeline Business Solutions Pvt. Ltd.

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Job Description

Company Overview

Treeline Business Solutions Pvt. Ltd. is a boutique provider of customized services in Business Process Outsourcing, Knowledge Process Outsourcing, Recruitment Process Outsourcing, IT Outsourcing, and Consulting Practices. Based in India and Saudi Arabia, Treeline serves a diverse client base across India, the US, GCC, and Africa. Known for high-quality work, quick turnaround, and strict confidentiality, Treeline is committed to delivering sustainable value to clients while growing as a trusted service provider in the KPO/BPO industry.


Job Overview

This is a full-time Financial Accounting position based in Chennai and Tiruchirappalli, aimed at candidates with 0 to 1 year of experience. As a fresher-level role, the position will offer fundamental training and exposure to essential financial accounting software and processes. The successful candidate will assist in financial reporting, accounts payable, accounts receivable, and other financial analysis tasks.


Qualifications and Skills

  • Proficiency in handling accounts payable and receivable while ensuring accuracy in financial transactions.
  • Basic understanding of reconciliation processes to ensure financial integrity and accuracy in reporting.
  • Familiarity with financial reporting standards and the ability to assist in generating financial statements.
  • Competency in managing general ledger tasks, contributing to the accuracy of financial records.
  • Ability to perform financial analysis to support the decision-making processes within the organization.
  • Excellent attention to detail and analytical skills for identifying discrepancies in financial data.
  • Good communication skills to liaise with different departments and clients effectively.
  • Willingness to learn and adapt to new software and methodologies in financial accounting.


Roles and Responsibilities

  • Assist in the preparation and analysis of financial statements in compliance with company policies.
  • Handle accounts payable and receivable functions, ensuring timely processing and payment.
  • Support in reconciling discrepancies between financial accounts and ledgers.
  • Contribute to financial analysis and reporting, offering insights for business strategies.
  • Maintain accurate records and documentation for financial transactions and audits.
  • Assist in continuous improvement efforts to enhance financial processes and systems.
  • Collaborate with cross-functional teams to ensure seamless financial operations.
  • Participate in training initiatives to enhance skills in financial analysis and reporting.
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Financial Accounting

Chennai, Tamil Nadu Treeline Business Solutions Pvt. Ltd.

Posted 24 days ago

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Job Description

full-time

Company Overview

Treeline Business Solutions Pvt. Ltd. is a boutique provider of customized services in Business Process Outsourcing, Knowledge Process Outsourcing, Recruitment Process Outsourcing, IT Outsourcing, and Consulting Practices. Based in India and Saudi Arabia, Treeline serves a diverse client base across India, the US, GCC, and Africa. Known for high-quality work, quick turnaround, and strict confidentiality, Treeline is committed to delivering sustainable value to clients while growing as a trusted service provider in the KPO/BPO industry.


Job Overview

This is a full-time Financial Accounting position based in Chennai and Tiruchirappalli, aimed at candidates with 0 to 1 year of experience. As a fresher-level role, the position will offer fundamental training and exposure to essential financial accounting software and processes. The successful candidate will assist in financial reporting, accounts payable, accounts receivable, and other financial analysis tasks.


Qualifications and Skills

  • Proficiency in handling accounts payable and receivable while ensuring accuracy in financial transactions.
  • Basic understanding of reconciliation processes to ensure financial integrity and accuracy in reporting.
  • Familiarity with financial reporting standards and the ability to assist in generating financial statements.
  • Competency in managing general ledger tasks, contributing to the accuracy of financial records.
  • Ability to perform financial analysis to support the decision-making processes within the organization.
  • Excellent attention to detail and analytical skills for identifying discrepancies in financial data.
  • Good communication skills to liaise with different departments and clients effectively.
  • Willingness to learn and adapt to new software and methodologies in financial accounting.


Roles and Responsibilities

  • Assist in the preparation and analysis of financial statements in compliance with company policies.
  • Handle accounts payable and receivable functions, ensuring timely processing and payment.
  • Support in reconciling discrepancies between financial accounts and ledgers.
  • Contribute to financial analysis and reporting, offering insights for business strategies.
  • Maintain accurate records and documentation for financial transactions and audits.
  • Assist in continuous improvement efforts to enhance financial processes and systems.
  • Collaborate with cross-functional teams to ensure seamless financial operations.
  • Participate in training initiatives to enhance skills in financial analysis and reporting.
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Specialist Financial Accounting

IHG

Posted 2 days ago

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Job Description

**Role Purpose**
With minimal guidance, act as part of a team to process transactions in accordance with Service Level Agreements. Follow appropriate accounting, finance and/or Human Resources policies and procedures in assigned function. Identify discrepancies, clear errors, and perform route-cause analysis. Contribute to the continuous improvement of all areas in process scope. Track and report specific Service Level Agreement requirements and metrics.
**Key Accountabilities**
+ SPECIALITY PROCESSING - Process transactions in accordance with Service Level Agreements. Maintain and update the team's records management for tracking, communications and continuous improvement purposes. Perform specialty accounting or human resources functions such as maintaining, reconciling, analyzing, and preparing financial statements. Specialty accounting functions include, but are not limited to, providing expertise in the investigation and analysis of significant changes in key account balances. Responsibilities also include identifying and implementing solutions to resolve significant changes to key account balances. Review a variety of documents, listings, summaries, etc. for completeness and accuracy. Analyze assigned system reports to ensure accuracy, research and resolve problems; ensure the integrity of assigned system and data. Prepare and compile various reports as required for special studies and projects. Prepare monthly financial statements using standard accounting practices. Communicate with the customer to obtain correct information or financial data, as necessary. Check records against other current sources such as reports or summaries; investigate differences and take required action to insure that records are accurate and up to date. Operate a computer system, including input, edit, retrieval and analysis of transactional data. Provide recommendations for future system enhancements and process improvements. Select, interpret, classify and adjust inputted data and arrange, convert and compile data into report form. Facilitate continued improvement efforts with the Work Team and with the Customer and Process Support Team.
+ CUSTOMER SUPPORT - May be required to talk to customers, clients or suppliers over the phone. May contact the Customer and Process Support Team to obtain correct information on the remittance advice, as necessary.
+ Apply analytical techniques to one or more disciplines. May perform statistical analyses and create accurate charts, tables and graphs in the correct format and within established time frames as required. Select and use appropriate software to effectively analyze data. Compile and analyze financial information. Effectively communicate findings and make recommendations to appropriate staff, including key stakeholders and business leaders.
+ Maintain a consistent, high quality customer-focused orientation. Listen to and communicate with customer to obtain all required information necessary to determine and address their specific needs; tactfully explain why, if service cannot be provided. Respond to individuals in manner and timeframe promised or follow-up to explain status. Provide clear, accurate information; explain procedures or materials or provide supplemental information; anticipate problems or questions.
Functional Complexities and Duties -
+ Prepare monthly hotel and corporate financial statements and ensuring integrity and accuracy are maintained.
+ Prepare and review monthly balance sheet and bank reconciliation's and appropriate reconciling journal entries.
+ Responsible for financial data collection process.
+ Prepare or review work-papers for internal / external auditors.
+ Facilitate training and supporting hotel general management / accounting staff.
**Key Skills & Experiences**
Education -
Associate Degree or Bachelor's Degree or technical institute degree/certificate or an equivalent combination of education and work related experience.
Experience -
1 to 3 years progressive work related experience with demonstrated proficiency and understanding in one or more functions related to the position.
Technical Skills and Knowledge -
+ Demonstrated knowledge of People Soft or other E.R.P. system's finance, accounting and/or Human Resources modules.
+ Demonstrated proficiency in accurately populating databases with necessary information in designated time periods.
+ Demonstrates clear, concise and succinct communication skills including adapting both verbal and written communication to the needs and level of the user.
At IHG Hotels & Resorts, we work together to deliver True Hospitality for Good on a global scale. With corporate offices and over 6,000 hotel destinations worldwide, a career at IHG is the perfect way to broaden your horizons. You'll experience our unique culture and brilliant colleagues who will support and inspire you. With a host of corporate opportunities to choose from, wherever you are on your career journey, and whatever you want to achieve there's Room for You at IHG.
Over recent years, we've transformed our company. We have bold ambitions to drive performance and maintain our relentless focus on growth in order to be the hotel company of choice that guests & owners love.
We are a hospitality business at our core and value connections and being together helps us foster a unique sense of belonging that also supports productivity. That's why here at IHG, we give our colleagues flexibility and balance - working in a hybrid way, blending office and remote working collectively. We recognise that every role is different, that's why leaders work with teams to determine how and when they collaborate.
We provide a wide range of benefits designed to help you live your best work life. These include impressive room discounts across our many properties, recharge days and volunteering days throughout the year. Through our myWellbeing framework, we are committed to supporting wellbeing in your health, lifestyle, and workplace. We offer a unique and inclusive culture, where there is always Room for You to belong, grow and make a difference.
Our mission is to welcome everyone and create inclusive teams where we celebrate difference and encourage colleagues to bring their whole selves to work. IHG Hotels & Resorts provides equal employment opportunities to applicants and employees without regards to race, color, religion, sex, sexual orientation, gender identity, national origin, protected veteran status, disability, or any other category protected by applicable laws. We promote a culture of trust, support, and acceptance. Always welcoming different backgrounds, experiences, and perspectives.
Don't quite meet every single requirement, but still believe you'd be a great fit for the job? We'll never know unless you hit the 'Apply' button. Start your journey with us today.
At IHG Hotels & Resorts, we are proud to be an equal opportunity employer. We firmly believe that all our colleagues deserve to be treated equally and have the same opportunities to develop and grow their skills within our business and provide equal employment opportunities to all applicants and colleagues without regard to an individual's, race, color, ethnicity, national origin, religion, sex, sexual orientation, gender identity or expression, age, disability, marital or familial status, veteran status or any other characteristic protected by law.
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Manager-Financial Accounting

Pune, Maharashtra enreap

Posted 4 days ago

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Job Description

Job Title: Manager – Financial Accounting

Location: Pune

Department: Finance & Accounts

Reports To: Head of Finance

Experience Required: 10–12 years

Team Handling: 4 direct reports


Job Summary:

We are seeking an experienced and detail-oriented Finance Manager to lead our Financial Accounting team. The ideal candidate will have a strong background in Indian Accounting Standards and GAAP, with demonstrated expertise in managing core accounting functions such as Accounts Payable (AP), Accounts Receivable (AR), General Ledger (GL) accounting, Balance Sheet Reconciliation, and statutory compliances including Income Tax, GST, Secretarial compliances and other regulatory requirements . The role requires hands-on leadership and proven experience managing a team of 5–7 finance professionals.


Key Responsibilities:

  • Lead and manage the day-to-day financial accounting operations including AP, AR, GL, and month-end/year-end closing activities .
  • Ensure accurate and timely preparation of financial statements in accordance with Indian Accounting Standards and GAAP .
  • Oversee and review Balance Sheet reconciliations , ensuring accuracy, completeness, and timely resolution of reconciling items.
  • Ensure timely compliance with all statutory requirements including Income Tax, TDS, GST filings, and other regulatory filings .
  • Experienced in handling tax assessments, litigations and transfer pricing to ensure direct tax compliances.
  • Coordinate and liaise with auditors (statutory, internal, and tax) and ensure smooth audit closure.
  • Develop and maintain internal controls over financial reporting and compliance activities.
  • Lead, mentor, and manage a team of 4–6 accounting professionals, driving performance and continuous improvement.
  • Stay updated with changes in accounting standards and tax laws and ensure timely implementation of relevant changes.
  • Drive automation and process improvements to enhance efficiency and accuracy in financial accounting processes.


Qualifications & Skills:

  • CA-Inter or M. Com or MBA
  • 10–15 years of relevant experience in Financial Accounting and Reporting.
  • Strong understanding of Accounting Standard , GAAP , and other applicable financial regulations.
  • Demonstrated experience in managing statutory and regulatory compliances including GST, Income Tax, MCA, PF and ESIC .
  • Proven managerial experience of managing a team of 4-5 people.
  • Excellent communication, analytical, and problem-solving skills.
  • Proven track record of developing financial processes to ensure internal controls and governance.


Preferred Qualities:

  • Experienced of working in mid-size service companies (~ T/O 200 Crs) and must have handled team of 4-5 members.
  • Exposure to multinational or cross-border accounting environments.
  • Proactive attitude with a focus on process optimization and controls.
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Manager-Financial Accounting

Pune, Maharashtra enreap

Posted 3 days ago

Job Viewed

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Job Description

Job Title: Manager – Financial Accounting

Location: Pune

Department: Finance & Accounts

Reports To: Head of Finance

Experience Required: 10–12 years

Team Handling: 4 direct reports

Job Summary:

We are seeking an experienced and detail-oriented Finance Manager to lead our Financial Accounting team. The ideal candidate will have a strong background in Indian Accounting Standards and GAAP, with demonstrated expertise in managing core accounting functions such as Accounts Payable (AP), Accounts Receivable (AR), General Ledger (GL) accounting, Balance Sheet Reconciliation, and statutory compliances including Income Tax, GST, Secretarial compliances and other regulatory requirements. The role requires hands-on leadership and proven experience managing a team of 5–7 finance professionals.

Key Responsibilities:

  • Lead and manage the day-to-day financial accounting operations including AP, AR, GL, and month-end/year-end closing activities.
  • Ensure accurate and timely preparation of financial statements in accordance with Indian Accounting Standards and GAAP.
  • Oversee and review Balance Sheet reconciliations, ensuring accuracy, completeness, and timely resolution of reconciling items.
  • Ensure timely compliance with all statutory requirements including Income Tax, TDS, GST filings, and other regulatory filings.
  • Experienced in handling tax assessments, litigations and transfer pricing to ensure direct tax compliances.
  • Coordinate and liaise with auditors (statutory, internal, and tax) and ensure smooth audit closure.
  • Develop and maintain internal controls over financial reporting and compliance activities.
  • Lead, mentor, and manage a team of 4–6 accounting professionals, driving performance and continuous improvement.
  • Stay updated with changes in accounting standards and tax laws and ensure timely implementation of relevant changes.
  • Drive automation and process improvements to enhance efficiency and accuracy in financial accounting processes.

Qualifications & Skills:

  • CA-Inter or M. Com or MBA
  • 10–15 years of relevant experience in Financial Accounting and Reporting.
  • Strong understanding of Accounting Standard, GAAP, and other applicable financial regulations.
  • Demonstrated experience in managing statutory and regulatory compliances including GST, Income Tax, MCA, PF and ESIC.
  • Proven managerial experience of managing a team of 4-5 people.
  • Excellent communication, analytical, and problem-solving skills.
  • Proven track record of developing financial processes to ensure internal controls and governance.

Preferred Qualities:

  • Experienced of working in mid-size service companies (~ T/O 200 Crs) and must have handled team of 4-5 members.
  • Exposure to multinational or cross-border accounting environments.
  • Proactive attitude with a focus on process optimization and controls.
This advertiser has chosen not to accept applicants from your region.

Manager-Financial Accounting

Pune, Maharashtra enreap

Posted 3 days ago

Job Viewed

Tap Again To Close

Job Description

Job Title: Manager – Financial Accounting
Location: Pune
Department: Finance & Accounts
Reports To: Head of Finance
Experience Required: 10–12 years
Team Handling: 4 direct reports

Job Summary:
We are seeking an experienced and detail-oriented Finance Manager to lead our Financial Accounting team. The ideal candidate will have a strong background in Indian Accounting Standards and GAAP, with demonstrated expertise in managing core accounting functions such as Accounts Payable (AP), Accounts Receivable (AR), General Ledger (GL) accounting, Balance Sheet Reconciliation, and statutory compliances including Income Tax, GST, Secretarial compliances and other regulatory requirements . The role requires hands-on leadership and proven experience managing a team of 5–7 finance professionals.

Key Responsibilities:
Lead and manage the day-to-day financial accounting operations including AP, AR, GL, and month-end/year-end closing activities .
Ensure accurate and timely preparation of financial statements in accordance with Indian Accounting Standards and GAAP .
Oversee and review Balance Sheet reconciliations , ensuring accuracy, completeness, and timely resolution of reconciling items.
Ensure timely compliance with all statutory requirements including Income Tax, TDS, GST filings, and other regulatory filings .
Experienced in handling tax assessments, litigations and transfer pricing to ensure direct tax compliances.
Coordinate and liaise with auditors (statutory, internal, and tax) and ensure smooth audit closure.
Develop and maintain internal controls over financial reporting and compliance activities.
Lead, mentor, and manage a team of 4–6 accounting professionals, driving performance and continuous improvement.
Stay updated with changes in accounting standards and tax laws and ensure timely implementation of relevant changes.
Drive automation and process improvements to enhance efficiency and accuracy in financial accounting processes.

Qualifications & Skills:
CA-Inter or M. Com or MBA
10–15 years of relevant experience in Financial Accounting and Reporting.
Strong understanding of Accounting Standard , GAAP , and other applicable financial regulations.
Demonstrated experience in managing statutory and regulatory compliances including GST, Income Tax, MCA, PF and ESIC .
Proven managerial experience of managing a team of 4-5 people.
Excellent communication, analytical, and problem-solving skills.
Proven track record of developing financial processes to ensure internal controls and governance.

Preferred Qualities:
Experienced of working in mid-size service companies (~ T/O 200 Crs) and must have handled team of 4-5 members.
Exposure to multinational or cross-border accounting environments.
Proactive attitude with a focus on process optimization and controls.
This advertiser has chosen not to accept applicants from your region.
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Lead - Financial Accounting

Bengaluru, Karnataka Tesco India

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Tesco India • Bengaluru, Karnataka, India • Hybrid • Full-Time • Apply by 02-Jun-2025 About the role support the Manager - Financial Accounting as an Skilled accountant / Domain expert and shall ensure transactions are recorded for in a timely and accurate manner in line with the laid down principles and policies What is in it for you At Tesco, we are committed to providing the best for you. As a result, our colleagues enjoy a unique, differentiated, market- competitive reward package, based on the current industry practices, for all the work they put into serving our customers, communities and planet a little better every day. Our Tesco Rewards framework consists of pillars - Fixed Pay, Incentives, and Benefits. Total Rewards offered at Tesco is determined by four principles - simple, fair, competitive, and sustainable. Salary - Your fixed pay is the guaranteed pay as per your contract of employment. Performance Bonus - Opportunity to earn additional compensation bonus based on performance, paid annually Leave & Time-off - Colleagues are entitled to 30 days of leave (18 days of Earned Leave, 12 days of Casual/Sick Leave) and 10 national and festival holidays, as per the company’s policy. Making Retirement Tension-FreeSalary - In addition to Statutory retirement beneets, Tesco enables colleagues to participate in voluntary programmes like NPS and VPF. Health is Wealth - Tesco promotes programmes that support a culture of health and wellness including insurance for colleagues and their family. Our medical insurance provides coverage for dependents including parents or in-laws. Mental Wellbeing - We offer mental health support through self-help tools, community groups, ally networks, face-to-face counselling, and more for both colleagues and dependents. Financial Wellbeing - Through our financial literacy partner, we offer one-to-one financial coaching at discounted rates, as well as salary advances on earned wages upon request. Save As You Earn (SAYE) - Our SAYE programme allows colleagues to transition from being employees to Tesco shareholders through a structured 3-year savings plan. Physical Wellbeing - Our green campus promotes physical wellbeing with facilities that include a cricket pitch, football field, badminton and volleyball courts, along with indoor games, encouraging a healthier lifestyle. You will be responsible for • Reconcile General ledger to Subledger and being accountable for the financial close process in accordance with agreed period close schedules and in compliance with financial standards (TGAP) and controls framework.• Understanding the relevant systems to ensure correct processing of financial transactions including Application of• basic accounting concepts of Debits / Credits, Control accounts while recording transactions.• Responsible for completeness and accuracy of various trackers.• Review of the reconciliations inline with best way requirements as per Risk assessment methodology, adheres to timelines and understands the importance of accuracy to avoid surprise scenarios in balances sheets.• Ensure highlighting of all accounting issues in the Balance sheet reconciliations with suggested probable solutions• Be considered as go to person for the team & Liaising with different IT teams / Business teams.• SME who can be approached for Accounting/ reconciliation issue.• Supports Internal and External Audit.• Following our Business Code of Conduct and always acting with integrity and due diligence• Understands "MY" Objectives and work priorities (including Key Performance Indicators) and works towards achieving and exceeding them• Is a good Teammate, and takes on First Line Supervisory responsibilities of coaching, training and communication. You will need Required:* Balance sheet Reconciliation & P&L concepts* Conceptual Knowledge of IFRS / IAS* 5-7 years of experience in Finance Domain* Track record of operations delivery for process within teams* Independently led Finance processes with at least 1 being relevant for the domain Preferred:* Qualification - Chartered Accountant* Knowledge of Retail industry, Business, Operationalaspects of retail (stores), Commercial (Buy & sell) About us Tesco in Bengaluru is a multi-disciplinary team serving our customers, communities, and planet a little better every day across markets. Our goal is to create a sustainable competitive advantage for Tesco by standardising processes, delivering cost savings, enabling agility through technological solutions, and empowering our colleagues to do even more for our customers. With cross-functional expertise, a wide network of teams, and strong governance, we reduce complexity, thereby offering high-quality services for our customers. Tesco in Bengaluru, established in 2004 to enable standardisation and build centralised capabilities and competencies, makes the experience better for our millions of customers worldwide and simpler for over 3,30,000 colleagues. Tesco Business Solutions:  Established in 2017, Tesco Business Solutions (TBS) has evolved from a single entity traditional shared services in Bengaluru, India (from 2004) to a global, purpose-driven solutions-focused organisation. TBS is committed to driving scale at speed and delivering value to the Tesco Group through the power of decision science. With over 4,400 highly skilled colleagues globally, TBS supports markets and business units across four locations in the UK, India, Hungary, and the Republic of Ireland. The organisation underpins everything that the Tesco Group does, bringing innovation, a solutions mindset, and agility to its operations and support functions, building winning partnerships across the business. TBS's focus is on adding value and creating impactful outcomes that shape the future of the business. TBS creates a sustainable competitive advantage for the Tesco Group by becoming the partner of choice for talent, transformation, and value creation
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