Inter Account Transfer for a user with restrictions

In some cases, a user with access to only Cash Account 1 transfer money to another cashier who access to only Cash Account 2. To record the transaction he is supposed to make Inter Account Transfers but the problem is that Cash Account 2 doesn’t appear in selection of cash Accounts while making the transactions. It is only appearing if the first cashier is giving access to Cash Account 2 (which give access to all transactions of Cash Account 2). So I am wondering if cash accounts can appear just in selection, similar to selection of a customer when you don’t have access to Customers tab.

I don’t agree to this. The restrictions are to ensure limited users don’t post anything into the accounts they have been restricted.
From your example, all the users are restricted, they will need a user who has access to the two accounts (probably a supervisor, or a senior officer) to enter that transaction. This serves as a control over the movement of cash asset.

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In this case, you would set up an Inter-Cashier Clearing account. Cashier 1 would select that account when making the money transfer and Cashier 2 would select that account when receiving the money transfer. This way neither Cashier 1 or 2 is posting transactions into another Cashier’s Cash account. A Supervisor would regulate / reconcile the clearing account.