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
‐ 5 -