A. John works for a local company. He is in charge of all of the companies accounting procedures. Since he has been with the company for many years, and it is a small company, his work is rarely checked. The economy in the town begins to take a downturn when a large manufacturer leaves town, and the business John works for begins to lose money. He does not want to tell his boss how much money they are losing and he contemplates fixing the books to look better than they really are. John figures no one will really check and the down turn will only be temporary.