If two people are partners, one can keep the cash and the other can keep the books.

The person in charge of cash is considered a cashier, and the person who keeps accounts is considered an accountant.

Both parties can settle accounts every day. One person is responsible for bookkeeping, and the other person keeps cash and deposits it in the bank. When payment is required, two people should be present together or sign the bill before payment can be made.

Specifically, we can learn from the standardized management methods of relevant local units.