The accounting clerk steals a customers check meant to pay

their account balance. To remove the accounts receivable

from the accounting records, the clerk writes off

[debit allowance for doubtful accounts, credit accounts

receivable] the customers account. This scheme is likely to

be discovered because:

a. The customer will demand repayment.

b. The customer will be told that it will be necessary to

pay cash for purchases in the future since their account

had been written off in the past.

c. The clerk will forget which account was written off.