NCJ Number
39865
Date Published
1975
Length
56 pages
Annotation
THE HANDBOOK PRESENTS INVESTIGATIVE ACCOUNTING TECHNIQUES TO BE USED BY CRIMINAL INVESTIGATORS WHO ARE RELUCTANT TO INVESTIGATE FINANCIAL CRIMES AND TRANSACTIONS.
Abstract
THE NET WORTH-EXPENDITURES PRINCIPLE IS A MATHEMATICAL COMPUTATION DESIGNED TO DETERMINE THE TOTAL ACCUMULATION OF WEALTH AND ANNUAL EXPENDITURES MADE BY AN INDIVIDUAL WHEN NO BOOKS OR PERSONAL RECORDS ARE AVAILABLE. THE PRINCIPLE IS EXPLAINED BASED ON A HYPOTHETICAL PRACTICAL EXERCISE WHICH DESCRIBES THE INVESTIGATION OF A SUSPECTED FENCING OPERATOR. THE TECHNIQUE INCLUDES INVESTIGATION OF BUSINESS RECORDS, UNUSUAL EXPENDITURES, AND BANK TRANSACTIONS. SOURCES OF INFORMATION SUCH AS BANK RECORDS, CASHED CHECKS, NATIONAL CREDIT CARDS, AND TRAVELER'S CHECKS ARE ALSO DISCUSSED.