responsibility'' for questionable company records yesterday as the embezzlement trial of Joanne Elizabeth Fubler continued in the Supreme Court.

Fubler, 33, is charged with 13 counts of stealing more than $36,000 from the hotel group between October of 1988 and July of 1992.

It is alleged that Fubler, who worked as an accounts clerk for the company, removed money from the bank bags that she collected from the hotels on a daily basis to deliver to the bank for deposit.

It is also alleged that she rewrote bank deposit slips to cover up the thefts.

Yesterday, defence attorney Mr. Julian Hall focused on the manner in which Fubler allegedly recorded the daily proceeds of the hotels in the parent company's ledgers.

In doing so, he suggested that the defendent might have drawn her figures from a number of conflicting sources.

"There were at least three different sources for the figures -- the bank statements, the copied deposit slips and the figures that were received from the hotels over the phone,'' Mr. Hall said to Oliver. "Would there have been something wrong if she (Fubler) just chose randomly from any of those sources to record her numbers?'' "Yes, there obviously would have been something wrong,'' Oliver replied.

"Would it surprise you if that is what Mrs. Fubler did,'' Mr. Hall asked.

"I would not believe that,'' the accountant answered.

"Why not?'' the lawyer replied. "Have you ever examined the cash books from that particular perspective?'' "Yes,'' Oliver replied.

Later, however, Mr. Hall succeeded in getting Oliver to accept some culpability for the state of the company's records by suggesting that he could have and should have been monitoring Fubler's activities.

"Are you aware of the Harry Truman expression: `The buck stops here'? Didn't ultimate responsibility lie with you to see that the records were properly recorded?'' Mr. Hall asked Oliver.

"Harry Truman was the top man. I am not the top man,'' said the accountant, who nonetheless added: "But I do accept some responsibility.'' Much of Oliver's remaining testimony was devoted to a deposit of $52,358.91 that was allegedly recorded by Fubler as $537.56.

When Mr. Hall tried to have the accountant comment on a related document, however, prosecutor Mr. Peter DeJulio insisted that it be introduced to the trial as a piece of defence evidence.

Mr. Hall resisted, saying that to do so could jeopardise his right to give his closing remarks to the jury after the prosecution.

The trial was adjourned by Puisne Judge the Hon. Mr. Justice Meerabux so that Mr. DeJulio could have the weekend to back up his demand.

Oliver, whose testimony has lasted several days, was the only witness to testify yesterday.

The trial continues on Monday.