This course explores deceptive accounting practices used by companies to manipulate assets and liabilities. Participants learn about specific asset manipulation techniques such as overvaluation of inventory, overstating of accounts receivables, valuation of intangible assets, and overstating deferred tax assets. Participants also learn about liability manipulation techniques such as underreporting liabilities, off-balance-sheet financing, improper use of contingent liabilities, and hiding pension obligations. The course includes detailed examples and highlights the ethical implications and legal consequences of these practices.