You are pretty astute. Technically, the swapping of coupons as requested by your boss at the store you work in to make up for those missing could be considered fraudulent (both in a civil and criminal) since the coupons that are swapped in for the missing ones were not actually used in the transaction by the customer of your store.If there ever happens to be a detailed audit of your store's practices and this comes to light to the company whose coupons have been debited in a transaction that never happended, you and your boss could have some consequences to face.You might consider discussing this issue with your boss in greater detail and see what can be done to prevent the loss of the coupons that result in the swap.Good luck.