Why is the work of registering subsidiary ledger, journal and general ledger separate?

This is the concept of the older generation.

Have you read any credit notices mentioned in the textbook?

For example, the salesman gives the accountant a "credit notice", which is to let the accountant offset the accounts receivable. This is a division of labor and an audit. What if the recovered money is not recorded, the details are not equal to the general ledger, and the journal is incorrect?

Modern software has broken through this problem. As soon as the account is entered, it is automatically completed. I haven't seen anyone who is still writing a diary.

The emphasis is on the significance of cross-auditing, not the form.

Can it be understood that there is something called "credit certificate" in the bank payment method? Hehe, in another 30 years, this will become a joke! Why is it called "credit"? From the perspective of bank accounting? Or business? Seriously, I don't want to care. Anyway, I can pay. If the other party opens a letter of credit and goes to the bank to pay, I can receive the money. What's its name? What are we going to learn, new rules or history? I'm not saying it's wrong to learn history, but to understand it, because, do you know the settlement method of collection and acceptance? Don't think that talking about history may become the mainstream in future cloud transactions.

Re-emphasize substance, not form.