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This presents a problem to Pets Plus as he handles the banking as well as writing-off bad debts. For example, when a customer pays $200 cash on an owing account, the Assistant Accountant can possibly pocket the $200 amount and simply write the amount off to bad debts. To Pets Plus, this would mean that the customer has not paid the amount owing and it is foreseeable that it is not likely to be received...
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To Pets Plus, this would mean that the customer has not paid the amount owing and it is foreseeable that it is not likely to be received. Furthermore, all customers of Pets Plus are eligible for credit terms, providing that they satisfy the requirements of additional information such as a contact person, address, phone and fax when they place their first order...
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Segregation of Duties
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