People v. Toellen

This is an appeal from an order of conviction entered by the circuit court of Mercer County pursuant to a finding of guilty rendered after a jury trial.

Willis Y. Toellen had been employed as a bookkeeper by the Thede Company, a partnership, since 1949. His responsibilities included the preparation of daily journal entries which showed the amount paid by customers to the Thede Company, the supervising of deposits and withdrawals from the partnership depositary bank account, and the preparation of partnership tax returns.

The Thede Company had its books audited for the first time in August 1976.…