1.   George L. Tuttle Jr., a former senior vice president of First Fidelity from Berlin, N.J., also entered a guilty plea to falsifying the books.

2.   Royal Caribbean acknowledged falsifying the books and lying about the bypass systems in its two guilty pleas last June.

3.   The bad news is that the SEC concluded that Amazon did help one of those companies falsify its books.

4.   They also admitted that the oil record books were falsified so routinely that they were known among many engineers as Eventyrbok, which means fairy tale book in Norwegian.

5.   Police believe Yaohan Japan also falsified its books by transferring losses to related companies in China or Singapore over the period, Saegusa said.

6.   Six bus company executives were arrested Wednesday on charges of falsifying their books to justify higher bus fares.

7.   Six bus company executives were arrested Wednesday on charges of falsifying their books to post deficits so that they could ask for a raise in bus fares.

8.   Tax officials accused the newspaper owners and executives of falsifying books or illegally inheriting assets to evade corporate and personal taxes.

9.   Tax officials had accused their owners of falsifying books or illegally inheriting assets to evade taxes.

10.   The Daewoo executives said in court that they were ordered by group owner Kim Woo-joong to falsify books to receive fresh bank loans.