term used in America for a form of window-dressing in which an accounting entity that has two current accounts at banks draws a cheque on one account payable to itself and pays it in for credit to the second bank account on the last day of an accounting period. The amount of the cheque appears as a credit in the second bank account but is not debited within that period to the account on which it is drawn, thus temporarily overstating the amount of money that the entity has.


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