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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.
Kelson.
There was introduced into evidence Exhibit 18-R, which
consisted of the above-mentioned register 1 and register 2 tapes,
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