Fictitious accounting entries are recorded that cause revenue to be overstated by $5 million for the year; the accounting manager was trying to make the company's income look better on the company's upcoming loan application. This type of fraud is:.

Of the following combinations of financial instruments, which depicts the correct ranking of high to low risk (moving from left to right)? commercial paper; preferred stock; bankers' acceptances state & local government bonds; u.s. treasury bonds; aaa-rated corporate bonds common stock; leases; u.s. treasury notes preferred stock; common stock; u.s. treasury bills