They are managerial accountants, controller, cost accountant, government accountant, internal accountant and teaching accountant. Each of the accountant serves different function in business organization.

             A company needs well-organized management. Managerial accountant is a kind of person hired by a company and trained to be a manager one day. The managerial accountant, needs to learn all aspects of the company-people, products, plants, and equipments. They should know how to handle management responsibility, and administrative skills.

             A company needs somebody to record its financial operating datas, and measure performance, and it needs somebody to interpret results of operations, and to plan and make recommendations for actions. Controller is this kind person of the company and is responsible for the records of the company"s operation. His or her job is not only deal with finances, but also deal with people, products, equipments and material. In addition, he or she also needs to concern about sales and profit of the company. Like the president or vicepresident, controller has opportunities to exercise imagination and judgement and to make rewarding contribution to the company.

             A corporation may exist many different items in managactures, and those items go hundreds of various sized and priced componenets. The sales office will have to know the production cost of each item in order ot arrive at a sales price that will contain a profit for the company. A cost accountant works on it. He studies the items one by one, figures the cost of every parts of the products, and then arrives at the production cost of each item.

             Organizations of federal, state, or municipal government also need accountants to help their business. Government accountants come to do a variety of financial management work. They may deal with auditing, designing and maintaining.