This book describes the role of the controller in a nonpublic company (small business), and provides a detailed “how to” guidance of the various duties and responsibilities the controller of a nonpublic company may be required to assume. It describes the functions many small business controllers usually perform. The audience for this portfolio is new controllers for small business and/or those aspiring to become controllers. This book may be utilized in both undergraduate and graduate levels where courses in Controllership are offered.