Question

WOTH tasks should the cash disbursement clerk NOT perform?

A. Approve the liability
B. Review the supporting documents for completeness and accuracy
C. Prepare checks
D. Mark the supporting documents paid
E. All of the above are cash disbursements tasks

Answer 1

The cash disbursement clerk should not approve the liability as it is typically the task of a manager; however, reviewing documents, preparing checks, and marking documents as paid are within their duties.

Step-by-step explanation:

The cash disbursement clerk should not perform the task of approving the liability. This is typically a responsibility of the person who has the authority to incur the expenses and is often someone in a supervisory or managerial position, not the clerk who handles cash disbursements. The approval process is an internal control mechanism to ensure that expenses are legitimate, necessary, and within the budget. The tasks of reviewing the supporting documents for completeness and accuracy, preparing checks, and marking the supporting documents as paid are typical duties of a cash disbursement clerk.