(1)  On the trial of a person charged with a crime under this Chapter or Chapters XXIV, XXV, XXVIII or XXVIIIA in relation to money, goods, financial advantage or other advantage, an entry in any book of account or any other records made by any means, including computer or other technological methods and kept by that person or kept in, under or subject to that person's charge or supervision, purporting to be an entry of the receipt of any money, goods, financial advantage or other advantage is evidence that the money, goods, financial advantage or other advantage was received, obtained or acquired by that person or another person.

(2)  On the trial of a person charged with a crime referred to in subsection (1) , it is not necessary to prove that the person or another person received, obtained or acquired any specific sum of money, specific goods or specific advantage to a specific degree if –

(a) on examination of the books of account or any other records referred to in subsection (1) or of entries kept by that person or kept in, under or subject to that person's charge or supervision or by any other evidence, there is proof of a general deficiency; and

(b) the jury is satisfied that the person was guilty as charged.