Canadian National Railways. Accounting and Finance : The Accounting and Finance functions of the Canadian National Railways were implemented through the following organizational units: Finance Department, 1923-1930; Financial and Accounting Department,1931-1944; Financial Department and Accounting Department, 1945-1951; and Comptroller and Treasurer under Officers of Company, 1952-1956. From 1957 annual reports refer to Accounting and Finance as departments under which positions of Comptroller, Treasurer and Chief Internal Auditor are listed. In one internal report, Finance and Accounting is identified as a major function which has to do with all matters relating to the provision of the necessary money to carry on the business, the collection and disbursement of monies received for services rendered or disbursed to meet expenses and the maintenance of the prescribed system of accounts. In another report the Finance and Accounting Department is organized on the departmental basis and is divided, for convenience, into two main functions, Accounting and Treasury, each of which function is carried through to the Regions in order to synchronize properly with the functions of the operating and construction department. RG30 General Inventory.