The former manager of Cromwell Press in Trowbridge has pleaded not guilty to false accounting.
Andrew Hemmings, 56, of Downs View, Bradford on Avon, answered two charges when he appeared at Swindon Crown Court on Friday and will now face trail by judge and jury.
Hemmings is accused of creating fake invoices from Ken Biggs Construction Ltd in April 2005 and March 2006.
The case has been adjourned with a trial date yet to be fixed with Hemmings released on unconditional bail.
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