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False accounting

There are four ingredients but in this case you only need to consider two of them

(1) dishonestly The word "dishonestly" bears its ordinary meaning.  You should decide whether you are sure that, according to the ordinary standards of reasonable and honest people, what D** did was dishonest.  If you are sure that it was, you must also consider whether you are sure that D** himself knew that what he was doing was dishonest.  If you are not sure that he was acting dishonestly, he is not guilty.  If you are sure that he was acting dishonestly, you should move onto consider the second requirement

(2) "with a view to gain for himself". You should decide whether you sure that D** intended to keep the money, or may he have been holding on to it to put it back into the till if there was a loss on the alterations.  If you are sure that he was going to keep it, he is guilty.  If he may have intended to put it back into the till he is not guilty.

The two remaining parts

(3) falsify a document required for an accounting purpose; and

(4) by making entries which were misleading, false or deceptive

The Defence do not dispute D** did both of these things – so there is no need for you to consider them.

So, the key questions for you to answer in relation to Count *, having regard to all the evidence and the directions which I give you are

Are you sure that D** was acting dishonestly?

Are you sure that D** was acting with a view to gain for himself?

If the answer to both questions is “yes”, he is guilty of Count *.  If the answer to either question is “no”, he is not guilty of that count.

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