Business Analyst, Participations

Ref#: 31515
CBS Business Unit: Showtime
Job Type: Full-Time Staff
Job Schedule: Full-Time
Job Location: Los Angeles, CA, US


Reporting to the Director of Participations, the individual in this position is responsible for participation reporting obligations for Showtime original and acquired programming.  Key duties include preparing participation statements associated with original pictures, series and specials.  

Responsible for managing all financial aspects of participations. This individual must interpret talent agreements and make financial judgments.  

Works closely with business affairs and finance groups to manage Showtime’s original, acquired and co-production reporting obligations.  

Responsible for forecasting ultimate participation liability and cash for budget and estimate cycles. 

Proactively ensures effective and accurate reporting of these amounts to various internal and external customers. 

Provides guidance and financial expertise to other business units that affect financial reporting. Certain projects or financial functions require this person to recommend a plan of action, requiring independent initiative and resourcefulness to execute tasks. 

Enforces SNI financial and accounting policies and procedures.

Coordinate and prepare participation statements associated with original pictures, series and specials.    

Analyzes actual cash and expense activity for reasonableness processed by various business units.  

Researches discrepancies and fluctuations by gathering all necessary supporting documents for complete audit trail (e.g., Enterprise 1, Cash Logs, Excel Merchandising Statement, Online & Download Sales Reports, PHE Statements, CBS Distribution Statements, and Residuals). 

Corrects coding errors and advises business groups on proper coding to ensure accurate cash and expense reporting.

Examines and understands contracts, abstracts, legal agreements and other historical correspondence. Prepares initial statement set-up and contract abstracts. 

Coordinates and tracks internal distribution of statements, abstracts and payment requests for business affairs and finance review. 

Ensures that all contractual obligations have been met and makes necessary statement and participation systems modifications.  

Generates and reviews participation statements and cover letters for distribution to participants

Research and respond to formal audit notices and general inquiries from participant representatives including attorneys, agents, managers and accountants. 

Ensure that that all Showtime and SOX policies and procedures are being followed. Responds to internal and SOX auditor requests related to financial forecasts for participation receivables, ultimates and budget and estimate cycles.

Ensure that all participation statements are received and receipts due Showtime are collected on a timely basis.  Research contractual reporting obligations to Showtime and audit statements received to ensure compliance with contractual terms.  

Contact appropriate external financial and business affairs personnel to inquire about overdue or incorrect statements. 


A comprehensive understanding of participations finance functions. High degree of understanding of the entertainment industry and its business practices are required. Must have extensive knowledge of television or movie participations accounting to properly manage, prepare statements and forecast participations costs. 

Must be familiar with GAAP and generally accepted industry accounting practices (especially FAS 53, and SOP-002). Substantial experience with accounts payable general ledger accounting systems is also required, including extensive knowledge of cost accounting, distribution accounting, residuals, television or movie participations accounting and system structures.

Must be able to interpret complex talent, co-production and licensing agreements.

Excellent spreadsheet skills required, including the ability to write macros, link arrays, use lookup tables and name/range functions. Must also be experienced with presentation formatting. Must be highly proficient in Excel spreadsheet software and have very good Microsoft Word Skills, including the ability to create templates in both software programs. Experience with a database program and any general ledger accounting package is also required.

Strong management and communication skills. Ability to interact with senior management.

Must be able to utilize knowledge and experience to exercise sound business judgment and make independent decisions.

A minimum of 2 years participations finance experience is required. Bachelor’s degree required. Entertainment industry experience is required. Strong project management experience required.


About Us:
SHOWTIME and its critically-acclaimed, award-winning original series continue to make their mark on the cultural landscape, with one of the most successful programming slates in all of television. With an impressive line-up of new and returning original series, the SHOWTIME hit dramas and comedies include TWIN PEAKS, HOMELAND, SHAMELESS, BILLIONS, RAY DONOVAN, THE AFFAIR, I’M DYING UP HERE, SMILF,  and THE CHI. SHOWTIME will also debut two limited series this year, PATRICK MELROSE staring Benedict Cumberbatch and ESCAPE AT DANNEMORA from Ben Stiller. Original series play a key part in the SHOWTIME programming mix, along with box office hits, comedy and music specials, provocative documentaries, and hard-hitting sports programming, including the flagship franchise SHOWTIME CHAMPIONSHIP BOXING®, the Emmy Award-winning documentary series ALL ACCESS, A SEASON WITH and the Emmy Award-winning veteran series INSIDE THE NFL. SHOWTIME is currently available to subscribers via cable, DBS and telco providers, and as a stand-alone streaming service through Apple®, Roku®, Amazon, Google, Xbox One and Samsung. Consumers can also subscribe to SHOWTIME via Hulu, YouTube TV, Sling TV, DirecTV Now, Sony PlayStation® Vue and Amazon Channels. The network’s authentication service, SHOWTIME ANYTIME, is available at no additional cost to SHOWTIME customers who subscribe to the network through participating providers. Subscribers can also watch on their computers at and

Showtime Networks Inc. (SNI), a wholly-owned subsidiary of CBS Corporation, owns and operates the premium television networks SHOWTIME®, THE MOVIE CHANNEL™ and FLIX®, and also offers SHOWTIME ON DEMAND®, THE MOVIE CHANNEL™ ON DEMAND and FLIX ON DEMAND®, and the network's authentication service SHOWTIME ANYTIME®. Showtime Digital Inc., a wholly-owned subsidiary of SNI, operates the stand-alone streaming service SHOWTIME®. SNI also manages Smithsonian Networks™, a joint venture between SNI and the Smithsonian Institution, which offers Smithsonian Channel™, and offers Smithsonian Earth™ through SN Digital LLC. SNI markets and distributes sports and entertainment events

EEO Statement:
Equal Opportunity Employer Minorities/Women/Veterans/Disabled
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