Examlex
What are some examples of fraudulent financial reporting?
Cash Over and Short
An account that records discrepancies between actual cash received and the expected amount, reflecting errors or theft.
Petty Cash Fund
A small amount of cash kept on hand for making immediate payments for miscellaneous, small expenses.
Expense Accounts
Categories within financial accounting where expenses are recorded and tracked.
Outstanding Check
A check that has been written and recorded in the issuer's accounting records but has not yet been cashed or cleared by the bank.
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