Manually Altering Entries in an Organization's Books in Order to Conceal

question 5

Multiple Choice

Manually altering entries in an organization's books in order to conceal fraud is called:

• A) Padding the books
• B) Forced reconciliation
• C) Shrinkage
• D) Fictitious reconstruction

---

Definitions:

Operating Cash Flow

Cash generated by a company's normal business operations, indicating whether a company can maintain and grow its operations.

Fixed Assets

Physical assets with a long lifespan that serve operational purposes in a business and aren't likely to be sold or used up within a year.

Stockholders

Individuals or entities that own shares in a corporation, thus holding partial ownership of the company.

Current Assets

Refers to assets that a company expects to convert into cash within one year or one business cycle, whichever is longer.