Why is it important for the 2 individuals who are responsible for cash (receipts and petty cash) to secure their cash in separate cash pans oppose to sharing 1 cash pan?
They have separate and different amount of accountabilities. Each accountable officer is accountable for his collection (cash receipts) and petty cash (cash advance granted) and they should be able to produce records (official receipts and report of daily collections and deposits) and the correct cash on hand, if audited.
So if they're short or over, they know which is responsible
In case of any discrepancies, they will know who to come to first.