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

Exercise 68

Which of the following is a possible scheme for manipulating revenue when returned goods are accepted from customers
A) Understate allowance for doubtful accounts (thus overstating receivables).
B) Record bank transfers when cash is received from customers.
C) Write off uncollectible receivables in a later period.
D) Avoid recording of returned goods from customers.