How Defalcation of Cash might be done?

Defalcation of cash has been found to perpetrated generally in the following ways:
 

(a) By inflating cash payments.
Examples of inflation of payments:
(1) Making payments against fictitious vouchers.
(2) Making payments against vouchers, the amounts whereof have been inflated.

(3) Manipulating totals of wage rolls either by including therein names of dummy workers or by inflating them in any other manner.
(4) Casting a larger totals for petty cash expenditure and adjusting the excess in the totals of the detailed columns so that cross totals show agreement.

(b) By suppressing cash receipts. Few Techniques of how receipts are suppressed are:

(1) Teeming and Lading : Amount received from a customer being misappropriated; also to prevent its detection the money received from another customer subsequently being credited to the account of the customer who has paid earlier.

Similarly, moneys received from the customer who has paid thereafter being credited to the account of the second customer and such a practice is continued so that no one account is outstanding for payment for any length of time, which may lead the management to either send out a statement of account to him or
communicate with him.

(2) Adjusting unauthorised or fictitious, rebates, allowances, discounts, etc. customer’ accounts and misappropriating amount paid by them.
(3) Writing off as debts in respect of such balances against which cash has already been received but has been misappropriated.
(4) Not accounting for cash sales fully.
(5) Not accounting for miscellaneous receipts, e.g., sale of scrap, quarters allotted to the employees, etc.
(6) Writing down asset values in entirety, selling them subsequently and misappropriating the proceeds.
(c) By casting wrong totals in the cash book.