ca become robber

if ca become robber and go to rob any house wht  will he seee first do u know

i tell u first he see the person balance sheet whether he is in profit or in loss or how much assest he has

and if the assets does not match with physical verification, he will open a roberry reconciliation account by  debiting the assets not found physically and by crediting the asset account the balnce of roberry a/c shall be transfered to his busness p&l account of roberry.