Rationale for Correct Answer:

Skimming is defined as the theft of cash before it is recorded in the books. Because the stolen funds are never entered into the accounting system, this is often referred to as an ''off-book'' fraud. It is distinct from cash larceny, which occurs after cash has been recorded.

Analysis of Incorrect Options:

B . The addition of cash -- Incorrect; skimming involves removal, not addition.

C . Removal after entry -- This describes cash larceny, not skimming.

D . None of above -- Incorrect since option A is correct.

Key Concept:

Skimming schemes --- off-book cash theft.

ACFE Fraud Examiners Manual (2020 International Edition), Cash Receipts --- Skimming Schemes.