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Officers are individuals who are appointed by a company's board of directors to manage the company's day-to-day operations. They are responsible for implementing the policies and strategies set by the board, and for overseeing the various departments and teams within the company. The specific titles and responsibilities of officers can vary depending on the size and type of the company, but common examples include the chief executive officer (CEO), chief financial officer (CFO), chief operating officer (COO), and chief information officer (CIO).

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The Restaurant Business An Accounting Guide

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