In the described scenario, Molly and Jessica committed which type of scheme?

• A. A register disbursement scheme
• B. A skimming scheme
• C. A purchasing and receiving scheme
• D. A false sale scheme

Answer: (D)

A false sale scheme centers on misrepresenting revenue by recording sales that didn’t truly occur or were made to a non-existent or related party, so cash or inventory can be diverted or hidden. The telltale sign is revenue that appears legitimate in the books but has no real sale backing it.

In this scenario, Molly and Jessica’s actions fit that pattern because they manipulated or created a sale in the records to justify cash or goods moving out of the business without a real customer or payment. This is distinct from skimming (taking cash before it’s recorded), a register disbursement (taking cash from the register after a sale is recorded), or a purchasing and receiving scheme (paying for goods not received or inflated purchases). The core idea is fake or bogus sales used to conceal theft, which is why this is a false sale scheme.