Why is theft using someone else’s login to steal cash from a register not classified as a skimming scheme?

• A. Because it involved a legitimate-sounding entry
• B. Because it involved skimming
• C. Because cash was already in the company's possession and recorded in the register
• D. Because it involved misreporting cash

Answer: (C)

Skimming involves taking cash receipts before they’re recorded in the books. In this case, the cash was already in the company’s possession and recorded in the register, so stealing it afterward is cash larceny (misappropriation) rather than skimming. Even though the thief used someone else’s login to access the system, the key factor is that the money had already been captured in the records, not taken before recording.