#41 Recap of roles of different people in Accounting

Bookkeepers keep the Accounting Book (day-to-day normal Account Receivable/ Account Payable entries)
Accountant review the work done by bookkeepers and prepare non-recurring journal (e.g. provision for doubtful debt)
Financial controller reviews the work done by Accountant and oversees the financial statement.
CFO oversees and monitors the finance function and ensures the smooth flow of company’s financing.