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About: Two sets of books     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:WikicatEthicallyDisputedBusinessPractices, within Data Space : dbpedia.org associated with source document(s)

Type: yago:Abstraction100002137yago:Accounting113405962yago:Act100030358yago:Activity100407535yago:Communication100033020yago:Document113403331yago:Event100029378yago:Practice100410247yago:PsychologicalFeature100023100yago:Record113403643yago:Register113412321yago:YagoPermanentlyLocatedEntityyago:WikicatAccountingSystemsyago:WikicatEthicallyDisputedBusinessPractices New Facet based on Instances of this Class

The concept of "two sets of books" refers to the practice of attempting to hide or disguise certain financial transactions from outsiders by having a set of fraudulent accounting records (or "books") for official use and another, the real set, for personal records. Organisations that keep two sets of books can sometimes be caught out when a tax inspector or other official happens to make a visit and asks to see the books, and an inexperienced member of staff happens to be on duty and shows the wrong set of books.