training she had received in money management.

Mr. Julian Hall, representing Fubler, grilled the chief accountant at Horizons Ltd. over Fubler's qualifications when she applied to become the company's accounts clerk.

And he asked Robert Oliver to provide information about Fubler's work experience for today's hearing.

He said to Oliver: "Isn't it right that Miss Fubler presented to you no training in book-keeping, in keeping accounts and financial records?'' Oliver replied: "I don't remember, but she worked at Customs for several years.'' He added he understood Fubler had held a book-keeping position with Customs.

Thirty-three-year-old Fubler denies 13 counts of stealing from the company and one forgery charge.

The Supreme Court has heard how Fubler, who worked for Horizons between 1985 and 1992, was employed to collect Bank of Butterfield bank bags from the company's four hotels and cottages -- Waterloo House, Newstead, Coral Beach Club and Horizons Cottages -- and deliver them to the bank.

It is alleged she took over $36,000 from the bags, which contained cheques and cash in Bermudian and US currencies, and prepared new deposit slips.

The alleged thefts spanned October 1988 and July 1992.

Under cross-examination yesterday afternoon from Mr. Hall, Oliver said Fubler had been "in the most part'' responsible to him.

Oliver repeatedly stressed he had no clear recollection of interviewing Fubler for the job.

Asked Mr. Hall: "Would you agree with me that from the earliest days Joanne Fubler, in addition to messenger tasks, maintained cash control journals involving several hundreds of thousands of dollars?'' Oliver agreed Fubler had responsibility for cash control records involving a considerable sum of money. But he added: "It's just as easy to compare two figures of $100,000 as it is two figures of $100.'' Mr. Hall went on: "Do you recall what training Fubler told you she had upon applying for the job?'' Replied Oliver: "I believe Miss Fubler had worked for Customs for several years. We felt she could be trained for the position on offer.'' The focus then turned to a meeting between Oliver and Fubler, when he questioned her about a large sum of missing money.

Oliver had told the court Fubler became "unhelpful and hostile''.

Asked Mr. Hall: "Up to the point of the hostile conversation, did she perform her duties satisfactorily?'' Oliver responded: "There were two occasions Fubler had been suspected of taking cash from the company.'' Earlier, Crown Counsel Mr. Peter DeJulio had asked Oliver to testify on a wealth of deposit slips and cash receipt books which highlight irregularities for which Fubler was said to be responsible.

Oliver told the court he was extremely familiar with Fubler's handwriting, and there would be no reason for her to prepare deposit slips.

He also said Fubler never had permission to take any money.