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1-

ان يتم اعادة الهيكله او تتم هيكله الشركة و بذلك يتم تحميل الهيكله بمصاريف مستقبلية لتخفيض الاصول مما يؤدي لاعتبارها من تبعات الهيكله و بذلك يتم تشتيت قارئ البيانات و يعتبر انه فتره عابره و تعيد تركيزه على الارباح المستقبليه .

2-

تجنب دفع مصاريف مستقبليه دفعه واحده لغايات البحث و التطوير اي ان المصاريف الحاليه في وقتها.

3-

المبالغ في مردودات المبيعات المتوقعه او بالكفاله المحتجزه على مبيعات الشركه وذلك لمقابلتها باي مصاريف كبيره لم تكن متوقعه في المستقبل .

4-

تجاهل تسجيل الاخطاء و الهفوات في الميزانية على اعتبار ان تاثيرها ليس كبير.

5-

تسجيل الايراد قد تحقق قبل قبضه.

6-

تاخير استهلاك بعض الاصول لتخفيض المصاريف مقابل الايرادات

7-

تاخير اثبات بعض المصاريف للعام الجديد

8-

تعجيل المبيعات اخر العام بدلا من بداية العام حتى ولو لم تسلم البضاعة وذلك لاثباتها محاسبيا و يتم التسليم في العام الجديد لزيادة حجم المبيعات في السنه المنتهية .

9-

عدم شراء المواد الخام بكميات كبيره الا اذا دعت الحاجة لذلك كأن يكون هناك خصومات تفوق المنفعة من تقليل الكمية و ذلك للمحافظة على النقد و استخدامة في امور اخرى.

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