Chapter 11. Accounting Principles and Fraud. Learning Objectives. Define fraud as it relates to financial statements. Identify the three main groups of people who commit financial statement fraud. List the three primary reasons people commit financial statement fraud.
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Accounting Principles and Fraud
Statement of income or statement of operations
Statement of retained earnings
Statement of cash flows
Statement of changes in owner’s equity
Statement of assets and liabilities that does not include owner’s equity accounts
Statement of revenue and expenses
Summary of operations
Statement of operations by product lines
Statement of cash receipts and disbursementsTypes of Financial Statements