How manipulation in accounting may happen?

Sometimes the totals of a wage bill are inflated by over totalling the column in which the wages payable are entered. Such a fraud can be detected only if the totals of the wage bill are  checked.  Similarly,  a  cashier  may  misappropriate  receipts  from  customers  by  under-totalling the receipts column of the cash book. At times, shortages in cash have been also covered  up  by  over  totalling.  Such  frauds  can  be  detected  only  if  the  totals  of  the  cash book  and  the  general  ledger  are  checked.  

On  these  considerations,  where  totals  of  the cash book or the ledger are found to have been made in pencil, the book keeper should be  asked  to  ink  the  totals  before  their  verification  is  commenced.  This  would  deter  him from altering the totals on the totaling mistakes being discovered. 

Sometimes a fraud is committed in the following manner :
(a)  under-casting the receipt side of the cash book;
(b)  overcasting the payment side of the cash;
(c)  fictitious  entries  being  made  in  the  cash  column  to  show  that  amounts  have  been deposited in the account when, in fact, no deposit has been made;
(d)  posting an amount of cash sale to the credit of a party and subsequently withdrawing the amount; and
(e)  wrong totals or balances being carried forward in the cash book or in the ledger. Students, it is expected, will be able to think several other devices where amounts can be misappropriated  either  by  making  wrong  entries  or  by  failing  to  make  an  entry  in  the accounts.