English Reference
Idiom idiom

cook the books


To manipulate accounting information, especially illegally.

Meaning adapted from Wiktionary, available under CC BY-SA 4.0.


SIMPLE

The manager went to jail for cooking the books.

He loses his job if he tries to cook the books.

CONTEXTUAL

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

The small business owner decided to cook the books because he was afraid of paying too much in taxes at the end of the year.

The charity lost its license after an anonymous whistleblower told the police that the treasurer was cooking the books to pay for his luxury vacations.

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.


First appearing in the mid-17th century, the phrase employs the culinary metaphor of heat and preparation to describe the alteration of financial records. Just as a cook may change, alter, or improve raw ingredients to suit a particular palate, a creative accountant may modify a ledger to the specific benefit of the person managing the figures. The accounts are, in this sense, processed until they are no longer in their raw, factual state.


Related idioms8entries
  1. 01

    bad books

    Disfavor.

  2. 02

    balance the books

    To add up all the debits and credits.

  3. 03

    blot one's copy book

    To damage one's own reputation through bad behavior.

  4. 04

    book burning

    Any mass destruction, removal, or recalling of books, motion pictures, broadcasts, or electronic works as a form of censorship, especially motivated by religious or political objections to the material.

  5. 05

    book dumping

    The practice of donating old used books that burden rather than assist communities.

  6. 06

    book in

    To check in (to a hotel).

  7. 07

    call someone every name in the book

    To call someone many abusive names.

  8. 08

    close the book on

    To stop worrying about or trying to do something about; to ignore.

Last updated August 10, 2026