Understanding departments, teams, managers, and users
When we look at any NetSuite client company, we will usually find them organized into departments and each of those will have a manager. This is the bureaucratic approach that came into being a long time ago, but it isn't the only valid model. NetSuite doesn't require any such structure; companies are free to organize themselves into whatever groups make the most sense to them and NetSuite can be adjusted as needed.
Having said that, we do try to start each implementation with the best practices in mind, and we know that most companies are organized into groups. Here are a few examples to help you understand how this usually works.
Accounting
This includes bookkeepers, accountants, and their managers. These people will need access to accounting lists (payment methods, price levels, and so on) and tax records, and they need to be able to work with journal entries and bank records, among other things.