What is Cook The Books?
1.
(v.) To exploit loopholes that allow for one's accounts to show less profits than actually exist, but allow for the figures to be changed for shareholder reports. Shows incorrect figures presented in a way that are unlikely to be questioned.
Claiming that six vans @ thirty grand each were bought for the business, when in actual fact the money went to a comapny located in switzerland owned by the board of directors, and the vans were toys costing next to nothing. The money (180,000 in your chosen currency) has gone to the directors as undeclared salary that is stored offshore.
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2.
Creative accounting,
My best account has cooked the books this year, my tax bill is the lowest ever
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