In false accounting entry schemes, employees debit the general ledger to conceal a theft. What is a common method of theft described in this context?

In false accounting entry schemes, employees often engage in tricks to misrepresent financial data in the general ledger, and a common method of theft in this context is unauthorized withdrawals. When an employee having access to the general ledger makes false entries, it often coincides with taking money directly from the company without proper documentation or authority. By debiting the general ledger to reflect a fictitious expense or adjusting accounts inaccurately, the employee can justify or cover up the unauthorized withdrawal of funds.

This method aligns with the goal of concealing their theft. Unauthorized withdrawals can encompass a wide range of activities, including cash withdrawals or transfers to personal accounts, which are masked within the financial records to hide the true nature of the transactions.

In contrast, options such as inflating revenue figures or adjusting bank statements pertain more to different forms of financial manipulation typically designed to change reported profits or mislead stakeholders about the company's performance, rather than directly linking to the act of theft itself. Skimming cash from sales, while a form of theft, is a more direct method of stealing cash before it even enters the accounting records and may not specifically involve making false entries or altering financial documents in the general ledger.