Dak, Inc. - Page 15

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               The basic source of information for recording daily sales              
          was the meal tickets.  The meal tickets were kept on a daily                
          basis in an envelope coded by the day of the week, and the daily            
          cash register tapes from cash registers 1 and 2 were placed in              
          the envelope together with manual calculations prepared by Mr.              
          Kelson to compute net daily sales in the bar area (register 2).             
          Those are some of the records that Ms. Groom analyzed to                    
          determine the restaurant’s daily net sales.  Ms. Groom prepared             
          various summaries of her findings.  Those summaries were received           
          in evidence as Exhibits 3-J through 13-J.  For example, Exhibit             
          8-J is a summary of Ms. Groom’s analysis of Moonshadows’s sales             
          for the month of November 1994.  For November 18, 1994, Ms. Groom           
          reported that sales of $3,348 were recorded on the dining area              
          register tape (register 1), and sales of $926 were recorded on              
          the bar area register tape (register 2).                                    
               The source of the $3,348 reported as register 1 sales was              
          the register 1 tape given to Ms. Groom by the restaurant’s                  
          accountant and bookkeeper, Mr. Kelson.  The source of the $926              
          reported for register 2 sales was the register 2 tape and a                 
          reconciliation of the register 2 tape that was prepared by Mr.              
               There was introduced into evidence Exhibit 18-R, which                 
          consisted of the above-mentioned register 1 and register 2 tapes,           

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Last modified: May 25, 2011