Sentence Element

Paragraph 3

3. But = adverbial
accountant's main function = subject
is to collect and present = verb
financial data = object


4. Financial managers = subject
use = verb
financial statement prepared by accountants = object
to make financial decisions = object

5. Financial managers = subject
focus = verb
on cash flow and outflow of cash = object

Paragraph 4

1. Finance = subject
is a central activity = verb
in every firm = adverbial

2. Financial managers = subject
have = verb
a complex and challenging job = object

3. They = subject
analyze = verb
financial data prepared by accountants and prepare and implement financial plans = object

4. The chief financial officers (CFO) and their staff = subject
coordinate = verb
information from such areas as . . . financial strategies = object

5. In a small firm = adverbial
the finance function = subject
may = verb
be handled . . . or two people = complement

6. The finance department = subject
oversees = verb
day to day = adverbial
financial operations = object

7. The key activities of the financial managers = subject
are = verb
financial planning, investment, and financing = complement