[OtherShrezzing]

No, I think in this particular case the proper response is for honest companies to avoid any systems which invent nonexistent transactions to reconcile books.

Most businesses don’t want to misrepresent their books, irrespective of the existence of shady accountants.

[lazide]

It is really really common for book keepers to create transactions to reconcile books. Not okay, but ‘journal entries’ are pervasive.

[kqr]

Called plug entries: https://en.m.wikipedia.org/wiki/Plug_(accounting)