Joan Dorosz, a classmate, has a part-time bookkeeping job. She is concerned about the inefficiencies in journalizing and posting transactions. Scott Hogle is the owner of the company where Joan works. In response to numerous complaints from Joan and others, Scott hired two additional bookkeepers a month ago. However, the inefficiencies have continued at an even higher rate. The accounting information system for the company has only a general journal and a general ledger. Scott refuses to install an electronic accounting system.

Instructions
Now that Joan is an expert in manual accounting information systems, she decides to send a letter to Scott Hogle explaining
(1) Why the additional personnel did not help
(2) What changes should be made to improve the efficiency of the accounting department. Write the letter that you think Joan should send.