A bookkeeper who stole more than $165,000 from the building firm she worked for didn't take the money because of drug or gambling problems but was motivated by simple greed, a court has been told.

But despite what the judge called a series of "deliberate and calculated" cash transfers, the mother-of-three avoided a jail term. 

Between 2009-2013 Penni Jane Venn made 22 unauthorised payments into her and her husband's accounts from the building company that had hired her as its bookkeeper.

The County Court in Melbourne was told that Venn, 48, was subcontracted to do booking for SJD Homes, and trusted with unsupervised access to its accounts and blank cheques.

She made 10 cheque payments and 12 electronic transfers totalling $165,480 into her accounts, sometimes making false entries to hide the payments.

"It appears to be to keep your family life continuing at a level you and your husband could not then afford," Judge Jane Patrick said on Wednesday.

Venn bought a shower base for private use using the company's account.

She also bought a house and land package from her employer during her period of offending, gaining $30,000 from its sale.

The company reported the thefts to police after noticing irregularities in payments. Some of the funds have since been repaid.

Venn's defence said her crimes occurred amid "pressing" circumstances but it could not be described as being for need.

Judge Patrick accepted Venn's motivation was not to engage in leading a lavish lifestyle.

She also noted she had no drug, alcohol or gambling or mental health issues.

The judge said it was hard to understand how Venn justified to herself the "deliberate and calculated" thefts.

"You abused the trust your employer had in you and you used your husband's work for the company as a cover," she said.

"You engaged in devious and deceptive practices to carry out your crimes and prevent your detection."

The judge accepted Venn's genuine remorse, the delay in the case and her prior good character.

She also noted Venn had suffered some ostracism from her small community following her conduct and was unlikely to be hired as a bookkeeper again.

Venn was convicted and given a three-year community corrections order with 350 hours of community work, after pleading guilty to five counts of theft and one of obtaining property by deception.

AAP