Segregation of Duties The following tasks are performed by three employees, each of whom is capable of performing all of the tasks. Do not be concerned with the time required to perform the tasks, but with the need to provide for segregation of duties. Assign the duties by using a check mark to indicate which employee should perform each task. You can assign any one of the tasks to any of the employees.

Employee Task Mary Sue John Prepare invoices Mail invoices Pick up mail from post offi ce Open mail, separate checks List checks on deposit slip in triplicate Post payment to customer’s account Deposit checks Prepare monthly schedule of accounts receivable Reconcile bank statements.

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