Checklist of Accounting Fraud: How Fraud Occurs-The Manipulating Revenue and Accounts Receivable

Recording fictitious revenue ( related parties, sales with conditions, consignment or sham sales),
Recognize revenues too early by having improper cut-off,
Overstating real revenue by altering contracts and inflating the amount, etc)
Omission to record returned goods,
Record returned goods after financial year end closes,
Do not recognize discounts given hence increasing revenue,

Understate provision for doubtful debts thus overstating receivables,
Not writing off uncollectible receivables or wrote off after financial year end closes,
Record bank transfers or manipulate cash received from related parties as cash received from customers