Creative accounting by one company was quickly imitated by others.
A statistical accounting by Mr. Custer bears out those conclusions.
But this debt was the product of creative accounting by the Treasury rather than actual borrowing.
Riverstone, based in Santa Clara, Calif., is being investigated over its accounting by the S.E.C. and by its own board.
Turns out, it helped him get hired here in 1977 as director of accounting by his mentor, Reynold Levy.
Xerox added that its lease accounting was part of the investigation of its accounting by the S.E.C.'s enforcement division.
After learning accounting by correspondence, the couple mailed catalogs to thousands of hobbyists, sowing the seeds of a going concern.
One reason, to be sure, is that the loans are much smaller, but another is that microfinance institutions do much of their accounting by hand.
Mr. Belnick contends that the $17 million was a bonus for shepherding Tyco through an investigation of the company's accounting by the Securities and Exchange Commission.
The national office had learned of dubious accounting by reading criticisms of the company's accounting for some complicated transactions in Forbes magazine.
One such accounting by staff members at the agency was based on each project's location and whether it was a transportation link between the two states.
