Why should the employee who handles cash receipts not have the responsibility for maintaining the accounts receivable

Question:

Why should the employee who handles cash receipts not have the responsibility for maintaining the records? Explain.

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...