Springwater Manufacturing Companys accounting clerk, Wesley Martin, prepares journal vouchers for general ledger entries. Instead of the journal vouchers being prenumbered by the printer; Wesley numbers them as he prepares each journal voucher. To reduce the possibility of assigning the same number to two journal vouchers, he keeps a log of all journal vouchers written. Each week, Leslie posts the journal vouchers to the general ledger and any necessary subsidiary accounts. Every two months, he reconciles the subsidiary accounts to their control accounts in the general ledger and makes sure the general ledger accounts balance.

Required:

Discuss any potential control weaknesses and problems in this scenario.