Page 5 Chapter 1
P. 5



CHAPTER 1
Accounting Roles and Transactions

Hierarchical Structure



Finance Director




Senior Finance Senior Management
Accountant Accountant





Purchases Sales Cashier Budget Capital
Ledger Ledger Supervisor Investment
Supervisor Supervisor Supervisor




Accounting Accounting Accounting Accounting Accounting
Technician Technician Technician Technician Technician









Tall Structure


Finance Director



Senior Finance Senior Management
Accountant Accountant



Cashier Cost Manager


Finance Office Cost Office
Supervisor Supervisor



Accounting Accounting
Technician Technician







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