Brittany, a cash register teller, rang a 'no sale' transaction to open the drawer, and then removed a large sum of money. Which of the following schemes has taken place?

• A. A skimming scheme
• B. A cash larceny scheme
• C. A register disbursement scheme
• D. None of the above

Answer: (B)

The situation shows theft of cash from a register after the money has come into the business. Opening the drawer with a no-sale is a tactic to access cash, but the key point is that cash is taken from the organization’s funds rather than being redirected through false refunds or not recorded as revenue. This is cash larceny: the employee physically steals cash that belongs to the business from the register.

Skimming would involve taking cash from sales before it is recorded as revenue, typically without ever entering the books as a sale. A register disbursement scheme involves manipulating the disbursement process (like false refunds or payouts) to steal cash or to misstate records. In this scenario, the core act is the direct theft of cash from the register, not a falsified record of a disbursement or an unrecorded sale, so cash larceny is the best fit.