1. Segregation of Duties

Explain why each of the following combinations of tasks should, or should not, be separated to achieve adequate internal control.

1. Approval of bad debt write-offs and the reconciliation of the accounts receivable subsidiary ledger and the general ledger control account

2. Distribution of payroll checks to employees and approval of sales returns for credit

3. Distribution of payroll checks and to employee and recording cash receipts in the journal