SEVERAL EMBEZZLERS DISCUSS METHODS OF WHITE COLLAR CRIME, EXPLAINING HOW THEY WERE ABLE TO MANIPULATE A COMPANY'S RECORDS TO THEIR ADVANTAGE. SOME OF THEIR METHODS INCLUDED OVERORDERING MERCHANDISE AND SELLING THE SURPLUS, RINGING UP A LESSER AMOUNT THAN THE ACTUAL PURCHASE PRICE ON THE REGISTER AND POCKETING THE DIFFERENCE, AND PLACING WORKERS ON THE PAYROLL WHO WERE NOT EMPLOYED BY THE COMPANY IN ORDER TO OBTAIN EXTRA PAYCHECKS. EMBEZZLEMENT IS A RELATIVELY NEW CRIME, FIRST REPORTED AROUND 1800. LAWS AGAINST IT WERE ENACTED IN THE UNITED STATES AROUND 1875. IT CURRENTLY COSTS BUSINESSES AT LEAST $5 BILLION ANNUALLY. EMBEZZLEMENT IS CONSTANTLY INCREASING, AND UP UNTIL THE PRESENT TIME, IT HAS BEEN PROSECUTED QUITE INFREQUENTLY. (BAC)