Kiera O’Malley, a classmate, has a part-time bookkeeping job. She is concerned about the inefficiencies in journalizing and posting transactions. Colm Joyce is the owner of the company where Kiera works. In response to numerous complaints from Kiera and others, Colm 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. Colm refuses to install a computerized accounting system.

Instructions
Now that Kiera is an expert in manual accounting information systems, she decides to send a letter to Colm Joyce explaining (1) why the additional personnel did not help and (2) what changes should be made to improve the effi ciency of the accounting department. Write the letter that you think Kiera should send.