The Controller's Staff Often Consists of Several Management Accountants

question 162

Multiple Choice

The controller's staff often consists of several management accountants. All of the following would most likely be on the controller's staff EXCEPT:

• A) general accountants
• B) budgets and budget analysts
• C) investments and shareholder relations managers
• D) cost accountants

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Definitions:

Cumulative Preferred Stock

A type of preferred stock that entitles the shareholder to receive dividends that were missed in the past before any dividends are paid to common stock shareholders.

Capital Stock

The total amount of shares that a corporation is authorized to issue as stated in its articles of incorporation.

Dividend

A portion of a company's earnings distributed to its shareholders.

Cumulative Preferred Stock

A type of preferred stock where dividends accumulate if not paid, and must be paid out before dividends to common stockholders.