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What does “cooking the books” mean?

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What does “cooking the books” mean?

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cooking the books means taking the actual figures and putting false ones in their place ex; say you had to make an entry for a company in the amount of 1,000.00 but you only put in 800 that would be considered cooking the books…… you can do it to either make the company look like its not making alot of money and pocketing the rest or doing it for tax purposes to evade paying so much taxes on the money made.

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