Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 25

In the Phar-Mor fraud case, several different methods were used for manipulating the financial statements. These included all of the following except:
A) Funneling losses into unaudited subsidiaries.
B) Overstating inventory.
C) Recognizing revenue that should have been deferred.
D) Manipulating accounts.