Zifner Company and segregation of duties:
a. Accounts payable record keeping.
b. Authorization of new vendors
c. Authorization of purchase returns
d. Authorization of purchases
e. Cash disbursements record keeping
f. Check-signing authority
g. Custody of inventory in the receiving area.
h. Maintaining custody of cash.
i. Preparation of a debit memo for a purchase return

Required:
For each of the three employees (supervisor, employee 1, and employee 2), consider the duties you would assign to each employee. In assigning duties, no employee should have more than three tasks and there should be a proper separation of duties to achieve appropriate internal control. List the three people, the duties you assigned to each employee and a description of why those assignments achieve proper separation of duties.