it is the duty of clerk in the bank to account for the drafts given to him in the morning peon comes and tells him manager will write the draft. clerk gives it to him withiut confirming with manager later peon comes and says the draft is spoiled while being written by manager. now iam giving the vrsion of manager and clerk. i want to know whose accountability is higher in ths one 1)clerk says he confirmed with manager whether the draft was spoiled and as he confirmed he wrote cancelled in the register and manager put his signature. so did not make further queries 2) manager says it is not true .he has not confirmed anything. in busy business hours when the register was brought before him he signed. the rule says entries should be made first in ledger and cancellation thereafter. in evening it should be vrified by any of officer. the draft was misused later whose accountability is higher?