An accountant who is charged with stealing over $54,000 from his former employers could have used an easier method to take the money than the one he was accused of, it was claimed during his trial.

Canadian Colin Cave, who is alleged to have stolen the money from Davison's of Bermuda, could have simply altered sales figures instead of using cheques, said defence lawyer Mark Pettingill.

In the Supreme Court, Mr. Pettingill said: "If Cave was misappropriating funds there would have been much easier ways of doing it.'' Speaking to a witness, former Davison's auditor James Cornes, he said: "If you reduce the sales amount you wouldn't need to enter a debit to enter a lesser amount than the actual sales figures.'' "That would be possible,'' replied Mr. Cornes.

Mr. Pettingill said he wanted to show that his bank balances were reconciled.

"The easier way to avoid any questions would have been not to enter any of the information,'' he said.

Cave, 49, who was the former financial controller of Davison's holding companies BVH Ltd. and Bayland Ltd., pleaded not guilty to 12 counts of stealing and 24 of false accounting, between July and December 1995.

But Crown counsel Peter Eccles said Davison's operated an electronic till sale system, and to register lower than actual figures he would have to generate new sales slips and handle bank transactions to show the altered figures.

There wouldn't be a way of getting round the differences between bank statements and print-outs from tills, he said.

"Is there any other rational explanation other than embezzlement to account for that?'' he asked Mr. Cornes.

Mr. Cornes replied: "No.'' Mr. Cornes continued to say that certain entries in a ledger showed that an easier method wasn't followed.

"He appeared to be disguising transactions that had been made,'' he said.

Cave, said Mr. Eccles, had made unauthorised borrowings from Bayland and also entered various amounts onto travel and entertainment accounts, but there were no documents to support the travel expenses.

But Mr. Pettingill said there was no indication on the books that the travel was either authorised or non-authorised.

The case, before Puisne Judge Richard Ground continues today.

Colin Cave