certificates of investments may take up to four weeks to receive after the purchase of the investment. an electronic inventory list is kept perpetually. the data are keyed in by accounting personal who receive a buy/sale
transaction sheet from the treasurer. The president, treasurer, and accounting manager all have passwords to access and update this inventory list.
The accounting manager's password is known by two of
the accounting supervisors in case the inventory list needs to be updated when the accounting manager is not available.