A woman accused of embezzling over £100,000 from a bus firm repeatedly failed to carry out correct procedures for documenting the company's takings, a court has heard.

Paperwork from McGill's Bus Services, shows that bank slips signed off by Margaret Kirkwood were £12,850 short over a period of just six-and-a-half weeks, Paisley Sheriff Court was told.

The firm is owned by former Rangers board members James and Sandy Easdale.

Kirkwood, 43, denies taking £113,792 while working as a cashier for McGill's at their office in Inchinnan, Renfrewshire, between January 1 and June 24, 2013.

She is currently on trial accused of embezzlement and converting criminal property, £6,500 in cash, by buying a car.

On Tuesday the firm's head cashier said Kirkwood repeatedly failed to follow protocols on how to document the firm's takings and regularly filled paperwork out wrongly.

Lynn Barry said Kirkwood should have filled in a "daily revenue sheet" every day.

She explained: "The spreadsheet should have what she counts, what the system records the drivers took in and what the drivers handed in."

But when asked by procurator fisal depute Alan Parfery, prosecuting, if Kirkwood did this on a daily basis as she should have, Ms Barry replied: "No."

Ms Barry also said Kirkwood regularly filled in paperwork wrongly, getting dates wrong on "bank giro credit" notes which accompanied notes and coins when they were being sent to the bank.

The 41-year-old told Kirkwood's trial that figures for February 8, 9 and 10, 2013 showed that the company had taken in £11,860 in notes.

But she said the slip which Kirkwood signed and placed with the notes to go to the bank was only for £10,345, £1,515 less than the company was given in notes by their drivers.

Ms Barry told the eight male and seven female jurors that the slip for February 11, 2013, was for £10,465 when they amount of money they'd taken in notes was £10,965, a difference of £500.

She also said that the Valentine's Day 2013 figure was £1,000 short, sending £5,725 to the bank instead of £6,725. She said the difference on November 19 was £1,250.

The court also heard that the slips sent to the bank along with coins always showed more than the drivers had submitted in coins and that the overall figures for money being submitted to the bank almost always tallied with what had been brought in.

When asked if she could explain why, Ms Barry said: "There's been a theft. You must send to the bank exactly what comes in to the company, every penny.

"The notes have been stolen. It's easier to steal notes - you can't steal coins, the bags are huge. Fifteen hundred pounds in notes would be a small bundle, easily concealed."

Ms Barry also said that Kirkwood regularly filled in the bank slips wrongly, pointing out that the notes slip for February 19, 2013, had the date "19/02/12" and that the coins slip for the same day said "19/03/12".

She said that, between January 1 and February 19, 2013, the amount of money McGill's sent to the bank in notes which had been signed off by Kirkwood was £12,850 less than it should have been according to their takings.

Kirkwood maintains her innocence and the trial, before Sheriff Tom McCartney, continues.

Former Rangers executives James and Sandy Easdale are both registered as directors of McGill's Bus Service Limited.

James, 47, resigned from his position as a director on the Rangers board in February 2015. His older brother Sandy, 47, who was chairman of the Ibrox club, stepped down the following month.