Listed hereafter are eight responsibilities that might be performed by individuals in an accounting department. Assume that five people are employed for the purpose of handling these eight responsibilities.

1. Responsible for the general ledger.

2. Responsible for the accounts receivable subsidiary ledger.

3. Responsible for deposit of cash receipts in the bank.

4. Responsible for the purchases journal.

5. Responsible for writing checks to creditors.

6. Responsible for the cash disbursements journal.

7. Responsible for the cash receipts journal.

8. Responsible for the payroll register.

Required:

a. Assuming that no employee will perform more than two jobs, list combinations of jobs for each of the five employees, considering the combinations that will provide the most effective control system. Support your listings with reasons.

b. List the worst combination of jobs that you can think of and support your reasoning.