1. Board of directors
2. Chief financial officer
3. Treasurer
4. Controller
5. Line position
6. Chief executive officer
7. Staff position
Employee who has overall responsibility for managing the business
Employees who are directly involved in the company's primary revenue-generating activities
Employee with overall responsibility for all accounting and finance issues
Group of people elected by the shareholders that selects and oversees company officers and
formulates operating policies
Employees who provide support services to those employees who are directly involved in the
company's primary revenue-generating activities
Employee who maintains accounting records and the system of internal controls, and
prepares financial statements, tax returns, and internal reports
Employee who has custody of the company's funds and maintains the company's cash
position
