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When to use the Admin account in Quickbooks Pro 2015

What can the Admin account do that a normal user cannot do.  When should the account be used/not used.  What are the best pratices
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The admin account has all permissions in all roles and then some

What are the "Then Some"?  One of my concerns is, is the Admin the only user that can delete a transaction, where everyone else can only Void a transaction.  Also can the Admin user perform actions that leave no trail of what they did, where a normal user leaves an audit trail?
A regular user with permissions CAN delete a transaction (you do not need to be admin).

All transactions go in the Audit Trail, including Admin transactions.

The admin account has all permissions in all roles and then some  As noted, setup users and assign transaction levels.
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Thanks for the help
You are very welcome and I was pleased to assist.