I just got back from this kursus made by our faculty for the new batch of committees from accounting students' associations. We have three associations and one secretariat.
One module talked about Borang C. Borang C, in simple words, is the form we need to fill to ask the faculty for money. Allocations have to be made on specific items. There would be times when some allocations are not enough and some more than enough. Well, we'll just take the excess money to cover the deficit. Simple enough solution, isn't it? But because of some strict rules, we need to have evidence that follows the exact allocation made, no more, no less. Any changes would mean more paperwork.
We could do it the formal way, but the process would be too tedious. Our speaker that day was one of our own senior accounting student, and he taught us the other way. So what is this other way?
Ahaha~ You need to be an (aspiring) accountant or do this kind of committee work to know that [sly grin, breaks into evil laugh]. Using the ethical relativism, we're not doing anything wrong since everyone's doing it! It has been said by a friend of mine that even government departments do it. And we're not actually stealing anything from anyone, we're just... rearranging the furniture.
Now I understand why accountants get that negative impression from people. I know that this kind of action is inevitable for the sake of our association(s), but it still doesn't calm my internal ethics department.
Creative accounting. That's the real deal.