In a company, there might be many kinds of accountants who may be working in different kinds of departments. However, they may have a head accountant who may be monitoring them. He is known as the chief accountant who manages the main account of the company.
Every financial record transaction that is carried out in the company and all its documentation will always find their way back to the table of the head accountant of the company. This is because everything goes through him which eventually goes to the higher table from the head accountant.