Linda, an assistant bank manager, purchases a new car that she cannot afford on her salary. To make her car payments, she takes money from a customer's account and then adjusts the bank's general ledger to cover the missing amount. Which of the following BEST describes Linda's scheme?

One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.

Jones is an accounts payable clerk at Smith Company. He intentionally sent the wrong vendor a check for some supplies. He then called the vendor, explained his "mistake", and requested that the vendor mail back the check. Jones then intercepted the returned check and deposited it in his own account. What type of scheme did he commit?

The principal way to detect omitted credits from books of account is through:

Which of the following is NOT a justifiable reason to depart from generally accepted accounting principles (GAAP)?