The accounting department should only gain access to the copy of the list of checks; record the change in cash.
The accounting department is the division of a company that is responsible for financial statement creation, general ledger management, customer bill preparation, payroll, and other tasks.
Every Business Organization is required to have that portion called an accounting department in their organization because they are in charge of the company's entire financial management.
Therefore, the accounting department should only gain access to the copy of the list of checks; record the change in cash since its function is to prenumbered remittance advices.
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