Segregation of Duties

Explain why each of the following combinations of tasks should, or should not, be separated to achieve adequate internal control.
Approval of bad debt write-offs and the reconcilia- tion of the accounts receivable subsidiary ledger and the general ledger control account
Distribution of payroll checks to employees and approval of employee time cards
Posting of amounts from both the cash receipts and the cash disbursements journals to the general ledger
Writing checks to vendors and posting to the cash account
Recording cash receipts in the journal and prepar- ing the bank reconciliation