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  • The Financial Encyclopedia
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Lapping

A fraudulent practice where cash receipts are not matched with their corresponding receivables in order to hide fictitious receivables. For...

    Kiting

    A banking fraud that involves the use of the float time between banks by an individual or company to give...

      Kiting

      A fraudulent practice where cash receipts are not matched with their corresponding receivables in order to hide fictitious receivables. For...