Cash Larceny, Part Eight: Cashier manipulations of manual and computer cash register systems

As we continue our discussion of cash larceny frauds, we begin to look at manual and computer cash register manipulations that cashiers use to misappropriate funds from the organization.

BASIC CASH REGISTER OPERATIONS
All manual and computer cash registers include three functions that act as controls: the subtotal (periodic readings through the business day), the total (at the end of the business day), and a cumulative life-to-date sales total. The subtotal is generally called an "X" tape reading, while the total is called the "Z" tape reading. Cashiers are able to use the "X" tape reading. But only supervisors or managers should be able to use the "Z" tape reading. All three cash register functions are numerical counters inside the equipment that the organization or its employees can't access. Only the equipment manufacturer can do this.