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ledger. The nursery sales invoices were marked with a second "P"
("PP") when the amount due was paid by the customer. Those sales
invoices that were marked with a "PP", but were not dated, were
those sales that were generally paid by the customer on the date
of the invoice. The walk-in invoices and the chain store
invoices were kept in different file drawers. The receptionist
would post the walk-in invoices to the walk-in ledger. The walk-
in ledger was kept in the receptionist's desk, along with any
checks or cash collected. Those two or three employees who
usually worked with the computer posted the chain store invoices
to the chain store ledger. The chain store ledger was kept in
the computer room or in one of the offices.
Generally, each day, one of the nursery's employees, usually
the receptionist, would go to the bank. Certain of the checks
taken to the bank were cashed. Mrs. Gandy generally determined
which checks would be cashed and which would be deposited. The
checks that were cashed generally came from B&B customers or from
those customers who made infrequent purchases, i.e., those listed
in the walk-in ledger, not from the chain store customers. The
receptionist was instructed by Mrs. Gandy to limit the checks
cashed to an amount less than $10,000. The purpose of the
instructions was to avoid reports of currency transactions to the
Internal Revenue Service (IRS). No deposits of currency were
made into the nursery bank account during the years in issue.
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Last modified: May 25, 2011