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In the USA, the fraudulent practice of concealing a shortage of cash by delaying the recording of cash receipts. In the UK it is referred to as teeming and lading. There are a number of variations, but essentially the cashier conceals the theft of cash received from the first customer by recording the cash received from the second customer as attributable to the first, and so on with subsequent customers. The cashier hopes to be in a position to replace the cash before the dishonesty is discovered. As such hopes are frequently based on attempts at gambling, the deception is often discovered.

Subjects: Financial Institutions and Services — Accounting.

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