JUDGMENT
BAIDEN, J.A: This is an appeal from the judgment of the High Court, Kumasi dated 25 June, 2021. The brief background facts presented by the Prosecution to the Trial Court are that the Complainant (PW1) is a licensed dealer in the purchase of gold and a Manager of A.A. Minerals Ltd. While travelling outside the jurisdiction in August 2018, PW1 gave out a cash amount of GHC 340,000.00 to the Appellant and his Accomplice to purchase gold. Upon his return to the shop unannounced, the Appellant and his Accomplice could not account for a total amount of GHC 119,558.00 after reconciliation but requested for time to refund the money unaccounted for. Not convinced with their pleas and explanations, PW1 reported the matter to the Police. Both the Appellant and his Accomplice could not assist the Police to trace the whereabouts of the people they allegedly gave various sums of money to. During the course of the investigations, it was discovered that the Appellant and his Accomplice used …