15. The manager of a restaurant was responsible for taking the deposit from each days business to the bank. On September 30, the manager realized he had not paid his cell phone bill and he knew if he was late one more time the phone company would cut off service. The deposit for that day consisted of $250 in cash and $1,000 in checks. He took the cash from that days deposit and paid his bill. What component in the fraud scheme enabled the manager to conceal this theft? (Points : 2)

Outstanding checks

Open receivables

Force balancing

Deposit in transit

16. An employee in the accounting department of a hardware store is authorized to write-off up to $2,000 for each account he determines uncollectible. The employee takes advantage of this authority to conceal theft of inventory from the company. What is one method he can use to cover his theft?. (Points : 2)

Inventory padding Fictitious sales Accounts receivable skimming After hours sales