If a company management likes to provide the access of accounts receivable (subsidiary ledger) to their sales managers. Explain the merit and demerit?

 Control should be  emphasized on read only access as part of Internal control.

Merits: Sales team can keep a record and be updated of receivables and might not require further monitoring for the same.

Demerits: Arousal of  disputes in colleagues with regard to keeping track of other's receipts and clients.