Controller-Corporate Controller
Chief Financial Officer (CFO)

The controller of a company is a senior level accountant who has responsibility for all accounting and financial activities including managerial and cost accounting. The controller reports to the chief financial officer in large companies. Smaller companies tend to combine the two positions. Controllers are generally responsible for developing budgets, payroll accounting, recruiting accounting staff, and training. Many companies require their controller to be a Certified Public Accountant.


Chief Financial Officer (CFO)

Generally, only large companies have a chief financial officer who is almost always one of the top executives in the company. Most companies combine the positions of corporate controller with chief financial officer. The CFO usually reports to the chief executive officer (CEO) and may be a member of the board of directors.


Managerial Accounting

Cost Accounting

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