Puzzle No. 1: The Unfortunate Accountants
Solve it in your head or work the clues on paper. This one is pretty straightforward. When your accusations are locked in, check your answer below.
The accounting firm of Ernswell & Bellman is missing $86,000. I've been able to narrow the suspects to these four people, each with a unique scheme. Vinny (partner), Mira (bookkeeper), Oswald (clerk), and Petra (auditor). Match them all to close the case.
The clues
- Running a ghost payroll required payroll access. Only the bookkeeper and the auditor ever had it.
- Petra's scheme billed the firm from a company that does not exist.
- Oswald never learned to imitate the partners' handwriting, which the forged ledger required.
Your accusation
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