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."

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.