Forging And Altering Accounting Vouchers And Accounts Books

(1) forgery

(1) forgery of original evidence of economic matters that do not exist at all;

(2) based on the existing accounting economic matters, forging original documents, such as making wigs, waybills, false receipts and fake payrolls, by forging, reducing or concealing facts.

(3) because accountants are not strict in auditing or neglect their duties and lose their principles, they should fill in bookkeeping vouchers based on forged original vouchers, such as the behavior of making account receipts based on false invoices.

(2) alteration of accounting vouchers.

The main manifestations are:

(1) alter the date, quantity, unit price and amount of the original voucher;

(2) using the advanced tools such as computers and photocopiers to process the original vouchers two times.

(3) because accountants are not strict in auditing or neglect their duties and lose their principles, they should fill in bookkeeping vouchers based on altered original vouchers, such as making account receipts according to altered invoices.

(3) forgery of accounting books refers to the act of filling up accounting books based on forged or altered false accounting vouchers, or failing to keep accounts according to the requirements, or making use of different accounting caliber, calculation method and calculation basis for accounting books to create false accounting books.

(4) alteration of accounting books refers to the use of alteration, splicing, excavation and other means to alter the true contents of accounting books.

Such as changing the date, unit name, summary, quantity and amount recorded in the account book.