Jason Herman works part-time as a retail clerk at a local bookstore. One night while his manager was out of town, Jason decided to keep the store open for a few extra hours. He reset the cash registers at the normal closing time, but continued making sales. Two hours later, when he closed for the night, he reset the registers again, removing all evidence that any extra transactions had been made, and pocketed the money from the after-hours sales. What kind of scheme did Jason commit?

In any business setting, there is a given laid down rules and regulations guiding the established business setting. This rules and regulations is done in such a way that it protects the company from being taken undue advantage of by the employees ( to prevent the employees from gaining personally at the detriment of the company.)

In the case of Jason Herman, As a part-time clerk, it is his duty to declareall the sales made in the company he is working on irrespective of the circumstances. (whether overtime work or normal work ). For him to work over time leading to making extra sales without declaring it on his boss's records and at the same time taking extra effort to remove evidence of the sales shows that he committed fraud.