1. Organisation Structure How & who the structure of the business organisation works and its effects

2. What is the organisation structure? The shape of the organisation Demonstrates the layout of the various functions/departments within the organisation Helps to make the organisation more efficient Indicates the hierarchy –Chain of command of the business Demonstrates the lines of communication

3. Organisation Charts Used to illustrate the structure of: – The business – Function/department – Produced in a basic form- boxed format or captions – Indicates the relationship between individuals and the line of communication Vertical lines – different tiers/ levels Horizontal lines – positions at the same level within the function or department

5. Data and information flow within the organisation structure The structure effects the accounting system determining the role of the accounting & payroll function (departments) – How and whom the information is collected – How the information is sent down the chain of command and across the different boundaries – How the information is processed and presented – How the information meets the various needs within the organisation

6. Reporting lines The job description sets out the reporting procedure for the job role – What tasks you are required to complete – Whom you complete work for – To whom you are accountable to – Who you should refer questions to Reporting lines may differ dependent on the size of the organisation – Small business – only report to the owner – Large business – complex structure involving more than one site or department

7. Identifying reporting lines Day-to day basis - a designated supervisor /line manager Line manager could be head of department Has direct authority over personnel or activities in the line of command In accounts department likely to be: – Accountant – Financial controller – General office / admin manager

8. Continuation Working on a particular project – report to project manager – Checking supplier invoices for specific project One off occasions – report to the requester (agreed with line manager) – Sales manager requesting breakdown of sales over specific timescale Organisational policies & procedures – report to the policies manager – Identify health and safety issues in the work place