Final answer:
Employees who handle cash should not access accounting records or reconcile cash receipts to bank balances, as this is a measure to prevent fraud and is part of internal controls in business.
Step-by-step explanation:
Employees who handle cash should not be involved in or have access to accounting records nor be involved in the reconciliation of cash receipts balances to bank balances. This is a fundamental concept in internal control procedures aimed at preventing fraud or errors. In businesses, it is critical to ensure that duties are separated such that the individuals who handle cash are different from those who record transactions and perform the reconciliations. This separation of duties helps to prevent one person from having too much control over financial transactions, which could lead to misappropriation of funds or financial irregularities.