Daily Casefile · Audit

The Swollen Ink Order at Hartley & Voss

≈ 6 min

Hartley & Voss Printing Works supplies the Birmingham Municipal Gazette and several commercial handbill clients from a shared stock of printing materials. At the close of the September quarter 1891, Foreman Edmund Briggs submitted a paper and ink usage ledger to the proprietors claiming reimbursement for all materials consumed or ordered on account during the period. The proprietors have engaged an auditor after noticing that the materials bill exceeded the previous quarter's by nearly a third despite no known increase in press runs. Your task is to examine Briggs's six ledger entries against the available supply and delivery records and identify which entry contradicts the record evidence.