teeming and lading

teeming and lading
See: lapping

Accounting dictionary. 2014.

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Look at other dictionaries:

  • teeming and lading — A British term for *lapping …   Auditor's dictionary

  • lapping — In the USA, the fraudulent practice of concealing a shortage of cash by delaying the recording of cash receipts. In the UK it is referred to as teeming and lading. There are a number of variations, but essentially the cashier conceals the theft… …   Accounting dictionary

  • lapping — In the USA, the fraudulent practice of concealing a shortage of cash by delaying the recording of cash receipts. In the UK it is referred to as teeming and lading. There are a number of variations, but essentially the cashier conceals the theft… …   Big dictionary of business and management

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