Teeming and lading is a bookkeeping fraud also known as short banking, delayed accounting, and lapping.
The handler receives cash, and uses it for personal purposes instead of depositing it.
A common practice trait in this fraudulent activity is that the amounts received from the subsequent debtor is credited to the earlier debtor's account so that one debtor's account does not show an outstanding balance for a long time.
Such a process is continued until the time the original amount misappropriated is finally replaced or until the cashier is caught.
Auditors look during the vouching process as part of the verification of transaction to identify teeming and lading.