Register disbursement scheme is best described as which transaction?

• A. A false return
• B. A voided sale
• C. A payroll overpayment
• D. A bank deposit misappropriation

Answer: (B)

Cash handling fraud at the register often relies on exploiting how disbursements are recorded. A common tactic is to ring up a sale, take the cash from the till, and then void the sale so the transaction isn’t reflected in the records. That way the cash is disbursed to the person, but there’s no corresponding sale to show it, making the withdrawal appear as if it never happened. This makes a voided sale the best description of a register disbursement scheme. The other options describe different theft patterns (payroll overpayments, bank deposit theft, or false refunds) and don’t capture the way a register disbursement hides cash through a voided transaction.