- 8 -
Kenmore used the “one-write” system of bookkeeping, a
“pegboard” accounting system, in which each check that was
written on Kenmore’s Account was simultaneously recorded as a
disbursement. If desired, notations could be made on the one-
write record. (See the description in Safeguard Business Sys. v.
New England Bus. Sys., 696 F. Supp. 1041, 1042 (E.D. Pa. 1988).)
In addition to disbursements, deposits were recorded on Kenmore’s
one-write system. During the years in issue Bohn and Heintz made
all (or substantially all) of the bookkeeping entries on
Kenmore’s one-write system.
Each disbursement listed in Kenmore’s one-write system had a
corresponding notation in one of several columns, which explained
the purpose for which the disbursement was made. One of these
columns, headed “Gleave account”, was used as a catch-all for all
the disbursements that Bohn and Heintz did not know how to
classify. Neither Bohn nor Heintz was trained in accounting.
Bohn understood that, when Schechter received the one-write
ledgers each month from Kenmore, then he would determine the
purpose of, and classify the items listed under the “Gleave
account” heading. It is unclear what determinations and
classifications Schechter actually made about the “Gleave
account” items.5
5 Testimony from Schechter might have been useful in
clarifying the facts of this case. Despite Schechter’s being
available and living in the Buffalo area (where most of the trial
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011