Anne Mullens is the bookkeeper for DWG Refrigeration Repair. One afternoon while she was preparing the bank deposit, a customer came in to the office and paid his account in full with a $57 check. Rather than adding the check to the deposit, Anne pocketed $57 cash from the previously recorded amount and included the customer's check in the money to be taken to the bank. What type of scheme did Anne Commit?
a. Larceny
b. Skimming
c. Kiting
d. Currency balancing

Skimming is a scheme to evade tax, wherein business accept the amount from customer without recording in the accounting system. It is one of the off book fraud as cash was theft before it is entered into the book keeping system. It is difficult to detect as it does not have audit trail.

There type of skimming fraud:

Direct theft
Tax evasion
Bribery

In the given case, rather than adding the check to the deposit, Anne pocketed $57 cash from the previously recorded amount and included the customer's check in the money to be taken to the bank. Therefore, as per the defination of skimming, Anne has commited Skimming fraud.