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REFERENCE

cook the books

idiom
Meaning

To manipulate accounting information, especially illegally.


Origin

disputed origin

From the mid-17th century. A metaphor based on cooking, whereby ingredients are changed, altered and improved. Thus financial statements can also be so modified to the benefit of the "cook".

Examples
SIMPLE

The manager went to jail for cooking the books.

CONTEXTUAL

The auditors discovered that the company had been cooking the books for years to hide their massive debts.

COMPLEX

After the investigation revealed that the executive had been cooking the books to inflate stock prices, the board of directors demanded his immediate resignation.

Anchors to
Related idioms6entries
  1. 01

    bad books

    Disfavor.

  2. 02

    balance the books

    To add up all the debits and credits.

  3. 03

    close the books

    To finalize the financial records for a specific accounting period; to cease trading.

  4. 04

    cook someone's goose

    To spoil one's plans or hope of success.

  5. 05

    cook up a storm

    To make a big fuss, generate a lot of unnecessary talk or activity; make a scene.

  6. 06

    good books

    Favorable regard; personal approval; kindly treatment.

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