DOMAKYAAREH (MRS), J. A.
1. This appeal is against the judgment of the High Court, Sunyani dated 21st June 2016. The facts of the case are straight forward and follow the pattern of certain shortcomings in the Cocoa Industry. The appellant was charged with two offences, namely, Falsification of Accounts contrary to S. 140(1)(a) of the Criminal Offences Act, 1960 (Act 29) and Stealing contrary to S. 124(1) of the same Act.
2. The facts presented to the High Court are that, the appellant was the District Manager of Olam Ghana Ltd at Sankore and that during the 2012/2013 Cocoa Season, he was given an amount of GH⊄1,810,480.00 by the Company to purchase 8,540 bags of cocoa beans. On January 24, 2013, the appellant per his Warehouse Ledger Book, reported to the Zonal Head that he had bought 8,393 bags of cocoa beans out of which he had sent 7,293 bags to Tema Port leaving a balance of 736 bags in his Warehouse and that the remaining bags would be ready within two weeks. [My own calculation s…