Cash comes into a business through a million little doors — a customer pays a bill, a register drawer pops open, a cheque arrives in the mail. But sometimes cash never reaches the company’s books, or it vanishes right after it is counted. In this chapter we explore the two most direct ways an employee can steal incoming money: skimming and cash larceny. We will see how these schemes work, how perpetrators hide them, and why the timing of the theft makes all the difference.