Black, an accounts receivable clerk, stole customer A's monthly payment instead of posting it to A's account. When customer B's payment arrived a few days later, Black posted that payment to A's account so that it would not become delinquent. When C's payment arrived a few days after that, Black posted the payment to B's account, which was in danger of becoming past due. Black's method of crediting one account with money taken from another account is known as