Which of the following statements is correct

Select one:

a.The controller is the one responsible for the management of financial transaction recording and not on the investment decision of the company.

b.The finance manager must carefully select the best investment alternatives and select the one with reasonable and unstable return from.

c.The finance manager must maintain a good relationship with the head of all functional departments only if they are in agreement with his business decisions.

d.The controller must concentrate to principles of safety, liquidity and profitability while investing capital.