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A branch cashier of a private electronics retailer secretly diverts daily cash receipts from customer payments into a personal savings account over a continuous period of 26 days (February 1–February 26). Each day, he withdraws 2,100 pesos and posts a falsified “sales adjustment” entry to conceal the loss. The discrepancy is discovered on February 27, prompting charges for estafa through deceit. Are the acts described a continuous (continuing) crime? If yes, state the governing doctrine and the elements that make a crime continuous; If the acts are a continuous offense, determine the proper single charge, explain how the penalty should be computed, and describe how the prescriptive period runs in relation to the first act and the last act of the series. If not, explain why the acts would be separate offenses and how liability would be affected.

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Clara

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