She started passing all the cash withdrawn entries as per bank statement and also corrected the incorrect entries passed. She informed Alen to pass the expenses entries which he had done from the cash withdrawn. By the time he was passing AP asked the status. She informed that cash entries are showing negative. He questioned Alen and ordered to be completed immediately.
Meanwhile Laksh passed all the entries of bank, sales, purchases etc., and completed the entire accounts.
Cash account entries was completed and cash balance with Alen was verified. It showed a huge shortage of cash in account. This means that Alen has used office cash for his personal use and hence not accounted in books of account.
AP came to know this matter. He immediately questioned Alen "Why there is shortage in cash? Where did all the cash go? Why have you not accounted for cash all this time?" Alen remained silence. AP insisted on bringing the cash back to office which was taken by him for his personal use.