(a) |
while employed in any capacity in the service of the State, of money or of property which belonged to the State or which came into the possession of the accused by virtue of his employment; |
(b) |
while a clerk, servant or agent, of money or of property which belonged to his employer or principal or which came into the possession of the accused on account of his employer or principal, |
an entry in any book of account kept by the accused or kept under or subject to his charge or supervision, and which purports to be an entry of the receipt of money or of property, shall be proof that such money or such property was received by the accused.
(2) |
It shall not be necessary at proceedings referred to in subsection (1) to prove the theft by the accused of a specific sum of money or of specific goods, if— |
(a) |
on the examination of the books of account kept or the entries made by the accused or under or subject to this charge or supervision, there is proof of a general deficiency; and |
(b) |
the court is satisfied that the accused stole the money or goods so deficient or any part thereof. |