✔ 最佳答案
管帳與管實物分開的目的. It is a general accepted arrangement for internal control purposes that a person having a custodian function must not be at the same time having a recording function. An independent check could then performed.
What do you think if a cashier having custody of cash, cheques is going to write the company's ledger as well.? Do you think there is a risk of having the amount be misstated in the account e.g. theft or loss of cash, intentional over or under-statement of cash balance for other purposes etc ? If the cashier is allowed to enter the transactions in the account, do you think there is a risk that the record may be improperly recorded? So, in normal arrangement, the cashier is only required to enter the transactions in a cash book. The cash book is then independly checked by the accountant for its accuracy and reliability e.g cash count, correctness, completeness and authorisation before these transactions are entered in the account/ledger of the company.
An independent/check is then performed.