The Gardner Company, a client of your firm, has come to you with the following problem.

It

has three clerical employees who must perform the following functions:

a.

Maintain the general ledger

b.

Maintain the accounts payable ledger

c.

Maintain the accounts receivable ledger

d.

Prepare checks for signature

e.

Maintain the cash disbursements journal

f.

Issue credits on returns and allowances

g.

Reconcile the bank account

h.

Handle and deposit cash receipts

Assuming equal abilities among the three employees, the company asks you to assign the

eight functions to them to maximize internal control. Assume that these employees will

perform no accounting functions other than the ones listed.

a)

List four possible unsatisfactory pairing of functions.