Rugby Club Missing Money

Hi AW Members

I hope somebody with some experience in this field can help me.

My local rugby club recently had a bar manager / secretary that has been on fiddle for around 14 months.The accounts have will be published showing around £8000 of missing cash. There has also been speculation that people have seen him wheeling barrels of beer to another local pub. He is up for a meeting with the committee tonight to defend his self. The committee don't have a clue what to actually ask him as none are from an accountancy background r have much common sense! As I have just started AAT level 4 and work in a management accounts position, I have been asked to assist them in the meeting. Although I have managed to draw a list of suitable interrogative questions, I am still struggling a bit as I am way out of my comfort zone.

If I get several invoices for different beers, shorts etc and work out the gross profit on each and work out an average gross profit, for example 45%. The current gross profit is 34%. How would I work out the value of missing stock? Would it 45% - 34% = 11%. Then 11% x purchases for year = estimated value of missing stock?

As I've been given the accounts only an hour ago and the meeting is at 7pm, I'm getting my self into a bit of a muddle!

Any help would be very much appreciated, and also if you can point me into the direction of questions that I can ask to relate to the final accounts (I will use the questions and source the data to be more exact) this would also be greatly appreciated.

Many Thanks

John