Which of the following personnel in an organisation would not be involved in the purchase of materials?

credit controller

Credit Controller

C. Accountant is not allowed for purchasing of materials.

Credit Controller

The one would not be involved in the purchasing is the credit controller as his job has nothing to do with it but the other three are completely involved in it

Credit Controller would have the least involvement.

The golden rule of accounting is ... receiving does not order or pay commodities, accounting does not receive or order commodities and purchasing does not pay commodities and should not receive.

Store Managers need their stores stocked and a Purchasing Manager usually has some commodities and sign's PO's of clerks

therefore A Credit controller and  C Accountant

If you have a Credit Controller or Accountant involved in Purchasing than you have a breach of internal security which is a NO NO  in any business and accounting procedures.

credit controller as rest of the may have to play the part in purchasing of the material.

as accountant has to register the enteries in the financial accounts.

store manager would receive the purchased goods and have to signed the delivered goods notes of the supplier.

purchasing manager generate the purchase order.

In my opinion, Credit Controller is the person

First the financial managers, they are concerned on the expense & not on the returns on the investments.

second is the requester or end user of the the product, because they have the preset mind will not explore the more opportunities

Stores manager