If the company advances, whoever advances will write who is the borrower. Cannot fill in cashier or accountant. Because of responsibility, you can't scribble IOUs.

For example, if the leader advances the money instead of paying it himself, then if you write the cashier as a borrower, the money will become the money owed by the cashier to the company. If the accounts are audited afterwards, it is difficult for the cashier to argue, become a debtor and be responsible for compensation. If you are a cashier, don't you think it is a waste?

Therefore, accountants should learn to protect themselves, the accounts should be clearly stated, and they should be signed by the person in charge and the leader before spending, and the corresponding bills should be recovered at any time after spending. Otherwise, in order to please the leader, help him sign and become the person in charge. Once something happens, he will be dumb and lose money!