Using the organization charts in this chapter (Exhibits 1-2 and 1-3), answer the following questions:

a. Do the following have line or staff authority over the assembly foreman: maintenance foreman, manufacturing vice-president, production superintendent, purchasing agent, storekeeper, personnel vice-president, president, chief budgetary accountant, chief internal auditor?

. What is the general role of service departments in an organization? How are they distinguished from operating or producing departments?

. Does the controller have line or staff authority over the cost accountants? The accounts-receivable clerks?

. What is probably the major duty (scorekeeping, attention directing, or problem solving) of the following?

1; Payroll clerk 7. Budgetary accountant 2. Accounts-receivable clerk 8. Cost analyst 3. Cost-record clerk 9. Head of special reports and studies 4, Head of general accounting 10. Head of accounting for planning 5. Head of taxes and control 6. Head of internal auditing 11. Controller A sad commentary on many existing accounting systems is that they fulfill their Scorekeeping tasks admirably—but they stop there. With minimal additional cost, immense benefit could be generated if the attention-directing and problem-solving functions were also performed.