(1) On the trial of a
person charged with stealing money, an entry in any book of account shown to
be kept by the accused person, or kept in, under, or subject to his charge or
supervision, purporting to be an entry of the receipt of any money, shall be
evidence that the money so purporting to have been received was so received by
him.
(2) On the trial of a
person charged with any such offence, it shall not be necessary to prove the
stealing by the accused person of any specific sum of money, if, on
examination of the books of account or entries kept or made by him, or kept or
made in, under, or subject to his charge or supervision, or by any other
evidence, there is proof of a general deficiency and if the jury are satisfied
that the accused person stole the deficient money or any part of it.