General ledger employees should record journal vouchers, but they should not authorize journal vouchers, have custody of assets, or have recording responsibility for any special journals or subsidiary ledgers.

Question

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General ledger employees are responsible for recording journal vouchers, but they should not have authority over them or be responsible for other accounting functions such as custodianship of assets or maintaining special journals/subsidiary ledgers.

General Ledger Employees Should Record Journal Vouchers, but They Should