Bookkeeping Services in Cincinnati. That's an excellent question! The manipulation of accounts, particularly in a financial or corporate context, is primarily known as accounting fraud or financial statement fraud.

• Accounting Fraud: This is the broadest and most common term. It refers to intentionally altering a company's financial records to present a misleading picture of its financial health.

• Financial Statement Fraud: This specifically describes the deliberate misrepresentation of a company’s financial condition in the financial statements (like the Balance Sheet, Income Statement, and Cash Flow Statement).