Answer:
This type of fraud is called skimming.
Explanation:
Skimming involves taking cash from the payments made to a business before those payments are recorded in the business's accounts. By charging customers the price of two scoop ice cream cones, the cashier receives the full amount. When he decides to enter the sales as single scoop cones and takes the excess cash for himself, he 'skims' the excess cash thus committing fraud.
