from Wiktionary, Creative Commons Attribution/Share-Alike License
- v. To manipulate accounting information, especially illegally.
- v. To falsify an account of an event.
from the GNU version of the Collaborative International Dictionary of English
- n. make fallacious entries in or otherwise manipulate a financial record book for fraudulent purposes.
From the mid-17th century. A metaphor for cooking, whereby ingredients are changed, altered and improved by the process. Thus financial statements can also be so modified to the benefit of the "cook". (Wiktionary)