Accounting Specialization Select which of the following types of accounting specialists would be most likely to perform each of the functions listed:

1. General accountant.

2. Cost accountant.

3. Tax accountant.

4. Independent auditor.

5. Internal auditor.

6. Academic accountant.

7. Consultant.

a. Provide instruction to those studying to become certified management accountants.

b. Prepare the financial statements for the company.

c. Express an opinion on the fairness of a company’s financial statements.

d. Prepare international tax returns for the company.

e. Install a new inventory control system and train company employees (employed on a contractual basis).

f. Evaluate the efficiency of the company’s procedures in handling accounts receivable.

g. Determine the cost of each of the inputs (such as raw materials and labor) used in producing anew product.