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After the Daily Cash Report was finished, a deposit slip
would be completed to reflect the day's transactions, and
Mr. Roose would usually make the bank deposit the following
business day. Mr. Roose also maintained the store's checkbook.
He recorded deposits on the check stubs and "looked at" the bank
statements.
Mrs. Roose used the Daily Cash Reports that were prepared by
Mr. Roose to complete entries in the Drug Topics book. The Drug
Topics book compiled the daily information into month-by-month
income and expense reports. Mrs. Roose prepared the Drug Topics
book at the end of each month or shortly thereafter. Both the
Daily Cash Reports and the store's checkbook were used to record
expense items in the Drug Topics book. Certain deposits not
reflected on the Daily Cash Reports appear in the Drug Topics
book entries prepared by Mrs. Roose.
Although Mr. Roose knew that Mrs. Roose relied on the Daily
Cash Reports to complete the Drug Topics book, some transactions
were omitted from the Daily Cash Reports. The store accepted
manufacturers' coupons and received rebates in the form of checks
from the manufacturers. The amount of the coupon rebates was not
included in the Daily Cash Report total. The amounts received
from the coupons were not deposited into the store's business
account at Middlefield Banking Co. (the Middlefield account) but
were instead deposited into various accounts at Peoples Savings,
some of which were in the names of petitioners' children.
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Last modified: May 25, 2011