I. INTRODUCTION
All businesses are measured in dollars and all dollars are measured with accountings. Accounting starts with the process of recording all financial transaction into journal entries. The next step will be to post the journal entries into the respective accounts in the ledgers. The debit and credit account must tally with each other. The final result of the accounting process will be the financial statement. The financial statement will consist of 4 basic financial statements, the Balance Sheet, the Income Statement, the Statement of Retained Earnings, and the Statement of Cash Flows. The financial statement will only be as good as the journal entries [1]. Missing or fraudulent journal entries will produce financial statement that is fraudulent.