Iddrisu Papa, 32, a citizen of Comey, Benin, pleaded guilty.
Police Chief Inspector Ivy Agadia told the court presided over by Justice Nicholas Osam, that the complainant, Mr Amoah Frempong, a staff of the World Bank in Sierra Leone, owns a kraal of cows in Gomoa Pamfokrom.
The prosecution said that the accused has been the herdsman for the complainant since 2008.
Chief Insp. Agadia said when Mr Frempong visited the kraal he detected that only 36 cows out of the 86 cows were left.
The prosecution said the accused absconded but was arrested this month at a hideout in Benin and brought back to Ghana.
Chief Insp Agadia said the accused in his cautioned statement admitted that he stole 40 of the cows and sold them to an Alhaji in Ashiaman at a cost between 1,000 Ghana Cedis and 1,500 Ghana cedis per Cow.