Estafa with abuse of confidence; elements

Under Article 315, paragraph 1(b) of the Revised Penal Code, the elements of estafa with abuse of confidence are as follows: (1) That the money, goods or other personal property is received by the offender in trust or on commission, or for administration, or under any other obligation involving the duty to make delivery of, or to return, the same; 

(2) That there be misappropriation or conversion of such money or property by the offender, or denial on his part of such receipt

(3) That such misappropriation or conversion or denial is to the prejudice of another; and 

(4) That there is demand by the offended party to the offender.[1]

[1] Jandusay v. People, G.R. No. 185129, 17 June 2013, 698 SCRA 619, 625 citing Asejo v. People, 555 Phil. 106, 112-113 (2007).