In a typical finance function, preparationof budgets and budgetary control would usually be the responsibility of which of the following roles?
The Financial Controller
The Management Accountant
The Treasure
The Finance Director
【Answer】B
The Management Accountant provides information for management: cost accounting, budgets and budgetary control and financial management of projects. The Financial Controller is responsible for routine accounting, accounting reports, cashiers’duties and cash control. A Treasurer would be responsible for treasury management: raising and investing funds and cash flow control. The Finance Director approves the budget.
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