(1) At the trial of a person charged with stealing, while employed in the public service, money which was the property of Her Majesty, or which came into the possession of the person by virtue of his or her employment, or charged with stealing, while a clerk or servant, money which was the property of his or her employer, or which came into his or her possession on account of his or her employer, an entry in any book of account kept by the accused person, or kept in, under or subject to his or her charge or supervision, purporting to be an entry of the receipt of any money, is evidence that the money so purporting to have been received was so received by him or her.