all present and accounted for

all present and accounted for

All people or things being tallied are present, or their location or status is known or has been considered. While using "or" instead of "and" would make more sense logically, it is not used idiomatically in this way. "Have you finished checking the inventory?" "Yes sir, all present and accounted for."
See also: account, all, and, present
Farlex Dictionary of Idioms. © 2015 Farlex, Inc, all rights reserved.

all present and accounted for

All members or items of a group are here or their whereabouts are known, as in Is everyone ready to board the bus?-All present and accounted for. This expression almost certainly originated in the armed forces as a response to roll call. By proper logic, the and should be or. Nevertheless, the expression is used colloquially to offer assurance that no person or thing is missing.
See also: account, all, and, present
The American Heritage® Dictionary of Idioms by Christine Ammer. Copyright © 2003, 1997 by The Christine Ammer 1992 Trust. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

all present and accounted for

Everyone (or everything) is here. This cliché originated in the military as a response to roll call and actually is redundant—if one is present one is also accounted for. The British version, all present and correct, where correct means “in order,” makes more sense but did not cross the Atlantic.
See also: account, all, and, present
The Dictionary of Clichés by Christine Ammer Copyright © 2013 by Christine Ammer
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